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Article summary:
1. This study aims to test the impact of using real activities manipulation through cash flow from operation on future performance.
2. The sample used in this study are manufacturing companies listed in Indonesia Stock Exchange from 2002-2012 which meets the sample criteria.
3. The results of this research show that real activities manipulation through cash flow from operation negatively impacts future performance.
Article analysis:
This article provides an empirical study of the impact of using real activities manipulation through cash flow from operation on future performance, specifically for manufacturing companies listed on the Indonesian Stock Exchange. The authors provide a clear and concise background to their research, outlining the concept of information asymmetry between management and shareholders, as well as providing an overview of earnings management and its potential effects on financial statements.
The authors have provided a detailed description of their methodology, including their sample selection criteria and data collection methods. They have also provided a clear explanation of their hypothesis testing process and results, which supports their conclusion that real activities manipulation has a negative effect on future performance.
The article is generally reliable and trustworthy, however there are some potential biases that should be noted. Firstly, the authors do not provide any evidence or discussion regarding possible counterarguments or alternative explanations for their findings. Secondly, they do not discuss any potential risks associated with manipulating cash flows from operations or any other form of earnings management. Finally, they do not present both sides equally when discussing information asymmetry between management and shareholders; instead they focus solely on how it can be used to manipulate earnings rather than exploring other potential benefits or implications for stakeholders.
In conclusion, this article provides a reliable empirical study into the impact of using real activities manipulation through cash flow from operations on future performance for manufacturing companies listed on the Indonesian Stock Exchange. However, there are some potential biases that should be noted when considering its trustworthiness and reliability such as lack of evidence for counterarguments or alternative explanations for findings, lack of discussion regarding potential risks associated with manipulating cash flows from operations or other forms of earnings management, and lack of equal presentation when discussing information asymmetry between management and shareholders.