标题：Influence of Investment Opportunity Set, Financial Leverage, and Voluntary Disclosure on Real Activities Manipulation of Manufacturing Companies Listed on Indonesia Stock Exchange
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：4
页码：546-556
DOI：10.6007/IJARBSS/v8-i4/4032
语种：English
出版社：Human Resource Management Academic Research Society
摘要：The purpose of this study is to investigate the effect of investment opportunity sets, financial leverage, and voluntary disclosure on the real activities manipulation of manufacturing companies listed on the Indonesia Stock Exchange over the period of 2011-2015. This research used the hypothesis testing model. The sample selection is using the purposive sampling method which resulted around 130 companies. The data in this research were obtained from the annual report and analyzed by using panel regression model. The results found that the investment opportunity set does not affect the real activities manipulation, while financial leverage and voluntary disclosure have effect on the real activities manipulation.
