English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

This study investigates the effects of status quo and endowment biases on earnings management behaviors. This research conducts a survey method in 2018. The sample comprises of 74 accounting students at a business school in Indonesia. The main variables are measured by questionnaires with 1 to 7 scale. The hypotheses are examined by multiple regression technique. The findings reveal that status quo and endowment biases positively influence earnings management actions. This research provides two contributions. This study attempts to link status quo and endowment biases to earnings management behaviors. This contributes additional theoretical explanations of earnings management behaviors among accountants. Research conclusions can be utilized to determine the suitable psychological aspects of accountants for earnings management decisions.

The Influences Of Status Quo And Endowment Biases On Earnings Management