dc.description.abstract | Research topic investigates the relationship between real earning management (REM) and
corporate investment. The research gives good results after running regression between the two
factors as well as running the effect of financial crisis on that relationship. Real earning
management has a negative impact on corporate investment. After running the financial crisis
channel, its impact on this relationship is very noticeable. As a result of regression analysis before
the economic crisis, real earning management affects corporate investment more deeply than after
the crisis period. Before the crisis, the greater the impact of real earning management on corporate
investment, the deeper this factor decreased. And this happens in reverse after the crisis period
when corporate investment is still high, not low if real earning management affects. | en_US |