The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company’s Performance and Information Asymmetry as a Moderating Variable

Nera Marinda Machdar; Adler Haymans Manurung D.R.M.; Etty Murwaningsari

Makale detayları

The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company’s Performance and Information Asymmetry as a Moderating Variable

Yazarlar:

Nera Marinda Machdar | Adler Haymans Manurung D.R.M. | Etty Murwaningsari

Yayıncı:

İlhan ÖZTÜRK

Ana Başlıklar:

Ekonomi ve Maliye

Dergi:

International Journal of Economics and Financial Issues 2017 Vol.7 Issue 2, pp.309-318

Belge Tipi:

Makale

Yayın Tarihi:

5/2017

Belge Dili:

İngilizce

Document ID (Org No.):

2000811845

Sıklık:

İki Aylık

eISSN:

2146-4138

Özet:

 

This study investigates the role of information asymmetry as a moderating variable to strengthen or to weaken the effects of earnings quality, conservatism, and real earnings management on the company’s performance. This study utilized data from Indonesia and Singapore for years 2004 - 2013. The results suggest that earnings quality positively affects the company’s performance; however accounting conservatism does not affect the company’s performance and real earnings management negatively affects the company’s performance. Moreover, information asymmetry weakens the effects of earnings quality and conservatism on the company’s performance but strengthens the effect of real earnings management on the company’s performance.

Makale detayları

The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company’s Performance and Information Asymmetry as a Moderating Variable

Yazarlar: Nera Marinda Machdar | Adler Haymans Manurung D.R.M. | Etty Murwaningsari

Yayıncı: İlhan ÖZTÜRK

Ana Başlıklar: Ekonomi ve Maliye

Dergi: International Journal of Economics and Financial Issues 2017 Vol.7 Issue 2, pp.309-318

Belge Tipi: Makale

Yayın Tarihi: 5/2017

Belge Dili: İngilizce

Document ID (Org No.): 2000811845

Sıklık: İki Aylık

eISSN: 2146-4138

Sayı

Yazarlar:

Nera Marinda Machdar | Adler Haymans Manurung D.R.M. | Etty Murwaningsari

Yayıncı:

İlhan ÖZTÜRK

Ana Başlıklar:

Ekonomi ve Maliye

Dergi:

International Journal of Economics and Financial Issues 2017 Vol.7 Issue 2, pp.309-318

Belge Tipi:

Makale

Yayın Tarihi:

5/2017

Belge Dili:

İngilizce

Document ID (Org No.):

2000811845

Sıklık:

İki Aylık

eISSN:

2146-4138