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Year 2017, Volume: 7 Issue: 2, 309 - 318, 01.06.2017

Nera Marinda Machdar Adler Haymans Manurung D.r.m. Etty Murwaningsari

https://izlik.org/JA46RR69DX

Abstract

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

Year 2017, Volume: 7 Issue: 2, 309 - 318, 01.06.2017

Nera Marinda Machdar Adler Haymans Manurung D.r.m. Etty Murwaningsari

https://izlik.org/JA46RR69DX

Abstract

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.

Keywords

earnings quality conservatism real earnings management the company’s performance information asymmetry

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Details

Primary Language English
Subjects Economics
Other ID JA45UH94SC
Journal Section Conference Paper
Authors

Nera Marinda Machdar This is me

Adler Haymans Manurung D.r.m. This is me

Etty Murwaningsari This is me

Publication Date June 1, 2017
IZ https://izlik.org/JA46RR69DX
Published in Issue Year 2017 Volume: 7 Issue: 2

Cite

APA Machdar, N. M., D.r.m., A. H. M., & Murwaningsari, E. (2017). The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company’s Performance and Information Asymmetry as a Moderating Variable. International Journal of Economics and Financial Issues, 7(2), 309-318. https://izlik.org/JA46RR69DX
AMA 1.Machdar NM, D.r.m. AHM, Murwaningsari E. The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company’s Performance and Information Asymmetry as a Moderating Variable. IJEFI. 2017;7(2):309-318. https://izlik.org/JA46RR69DX
Chicago Machdar, Nera Marinda, Adler Haymans Manurung D.r.m., and Etty Murwaningsari. 2017. “The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company’s Performance and Information Asymmetry As a Moderating Variable”. International Journal of Economics and Financial Issues 7 (2): 309-18. https://izlik.org/JA46RR69DX.
EndNote Machdar NM, D.r.m. AHM, Murwaningsari E (June 1, 2017) The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company’s Performance and Information Asymmetry as a Moderating Variable. International Journal of Economics and Financial Issues 7 2 309–318.
IEEE [1]N. M. Machdar, A. H. M. D.r.m., and E. Murwaningsari, “The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company’s Performance and Information Asymmetry as a Moderating Variable”, IJEFI, vol. 7, no. 2, pp. 309–318, June 2017, [Online]. Available: https://izlik.org/JA46RR69DX
ISNAD Machdar, Nera Marinda - D.r.m., Adler Haymans Manurung - Murwaningsari, Etty. “The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company’s Performance and Information Asymmetry As a Moderating Variable”. International Journal of Economics and Financial Issues 7/2 (June 1, 2017): 309-318. https://izlik.org/JA46RR69DX.
JAMA 1.Machdar NM, D.r.m. AHM, Murwaningsari E. The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company’s Performance and Information Asymmetry as a Moderating Variable. IJEFI. 2017;7:309–318.
MLA Machdar, Nera Marinda, et al. “The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company’s Performance and Information Asymmetry As a Moderating Variable”. International Journal of Economics and Financial Issues, vol. 7, no. 2, June 2017, pp. 309-18, https://izlik.org/JA46RR69DX.
Vancouver 1.Nera Marinda Machdar, Adler Haymans Manurung D.r.m., Etty Murwaningsari. The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company’s Performance and Information Asymmetry as a Moderating Variable. IJEFI [Internet]. 2017 Jun. 1;7(2):309-18. Available from: https://izlik.org/JA46RR69DX