Conference Paper

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

Volume: 7 Number: 2 June 1, 2017
  • Nera Marinda Machdar
  • Adler Haymans Manurung D.r.m.
  • Etty Murwaningsari
International Journal of Economics and Financial Issues Cover
International Journal of Economics and Financial Issues
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The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company’s Performance and Information Asymmetry as a Moderating Variable

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

Details

Primary Language

English

Subjects

Economics

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

Submission Date

June 1, 2017

Acceptance Date

-

Published in Issue

Year 2017 Volume: 7 Number: 2

IZ

https://izlik.org/JA46RR69DX

Cite

RIS / Bibtex
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