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Yıl 2017, Cilt: 7 Sayı: 2, 309 - 318, 01.06.2017

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

Öz

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

Yıl 2017, Cilt: 7 Sayı: 2, 309 - 318, 01.06.2017

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

Öz

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.

Anahtar Kelimeler

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

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Ayrıntılar

Birincil Dil İngilizce
Konular Ekonomi
Diğer ID JA45UH94SC
Bölüm Araştırma Makalesi
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
Yayımlandığı Sayı Yıl 2017 Cilt: 7 Sayı: 2

Kaynak Göster

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. Haziran 2017;7(2):309-318.
Chicago Machdar, Nera Marinda, Adler Haymans Manurung D.r.m., ve 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, sy. 2 (Haziran 2017): 309-18.
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 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, 2017.
ISNAD 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 7/2 (Haziran 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 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, 2017, ss. 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.