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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

Cilt: 7 Sayı: 2 1 Haziran 2017
  • Nera Marinda Machdar
  • Adler Haymans Manurung D.r.m.
  • Etty Murwaningsari
International Journal of Economics and Financial Issues Kapak
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

Ayrıntılar

Birincil Dil

İngilizce

Konular

Ekonomi

Bölüm

Konferans Bildirisi

Yazarlar

Nera Marinda Machdar Bu kişi benim

Adler Haymans Manurung D.r.m. Bu kişi benim

Etty Murwaningsari Bu kişi benim

Yayımlanma Tarihi

1 Haziran 2017

Gönderilme Tarihi

1 Haziran 2017

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 2017 Cilt: 7 Sayı: 2

IZ

https://izlik.org/JA46RR69DX

Kaynak Göster

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., ve 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 (01 Haziran 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., ve 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, c. 7, sy 2, ss. 309–318, Haz. 2017, [çevrimiçi]. Erişim adresi: 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 (01 Haziran 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, vd. “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, c. 7, sy 2, Haziran 2017, ss. 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]. 01 Haziran 2017;7(2):309-18. Erişim adresi: https://izlik.org/JA46RR69DX