International Journal of Research in Business and Social Science

International Journal of Research in Business and Social Science

The effect of financial distress using the Altman and Springate Models on stock return in mediated earnings management

Yazarlar: Faradisa Bachmid, Sumiati Sumiati, Siti Aisjah

Cilt 10 , Sayı 5 , 2021 , Sayfalar 119-128

Konular:-

Anahtar Kelimeler:Financial distress,Earnings management,Stock returns

Özet: This study aims to examine and analyze the effect of financial distress with the Altman and Springate Models on stock returns either directly or indirectly by involving earnings management as a mediation. This study uses secondary data from Textile and Garment Companies listed on the Indonesia Stock Exchange from 2015-2019, with a sample of 20 companies using sampling so that 100 observations are obtained. The data is obtained from the annual financial statements. The data analysis technique used SEM-PLS with the help of WarpPLS 6.0 software. The results of the study provide empirical evidence that financial distress has a positive effect on earnings management, while financial distress and earnings management has a negative effect on stock returns. Earnings management is able to mediate the effect of financial distress on stock returns.

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@article{2021, title={The effect of financial distress using the Altman and Springate Models on stock return in mediated earnings management}, volume={10}, number={119–128}, publisher={International Journal of Research in Business and Social Science}, author={Faradisa Bachmid,Sumiati Sumiati,Siti Aisjah}, year={2021} }
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Faradisa Bachmid,Sumiati Sumiati,Siti Aisjah. (2021). The effect of financial distress using the Altman and Springate Models on stock return in mediated earnings management (Vol. 10). Vol. 10. International Journal of Research in Business and Social Science.
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Faradisa Bachmid,Sumiati Sumiati,Siti Aisjah. The Effect of Financial Distress Using the Altman and Springate Models on Stock Return in Mediated Earnings Management. no. 119–128, International Journal of Research in Business and Social Science, 2021.
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