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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

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

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 Research Article
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
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.
AMA 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. June 2017;7(2):309-318.
Chicago Machdar, Nera Marinda, Adler Haymans Manurung D.r.m., and Etty Murwaningsari. “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, no. 2 (June 2017): 309-18.
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 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, 2017.
ISNAD 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 7/2 (June 2017), 309-318.
JAMA 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, 2017, pp. 309-18.
Vancouver 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):309-18.