Accounting Conservatism Analysis In Indonesia After Adoption Of Ifrs And Relation To The Characteristics Of The Board As One Of The Mechanism Of Corporate Governance Empirical Study On Manufacturing Companies Listed On The Stock Exchange
Download Accounting Conservatism Analysis In Indonesia After Adoption Of Ifrs And Relation To The Characteristics Of The Board As One Of The Mechanism Of Corporate Governance Empirical Study On Manufacturing Companies Listed On The Stock Exchange full books in PDF, epub, and Kindle. Read online free Accounting Conservatism Analysis In Indonesia After Adoption Of Ifrs And Relation To The Characteristics Of The Board As One Of The Mechanism Of Corporate Governance Empirical Study On Manufacturing Companies Listed On The Stock Exchange ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
| Author | : Muhammad Sadat Sadat Husein Pulungan |
| Publisher | : |
| Total Pages | : 26 |
| Release | : 2017 |
| Genre | : |
| ISBN | : |
This study aims to analyze the level of accounting conservatism in companies listed on the Stock Exchange. Analysis of accounting conservatism was performed using quantitative methods. Accounting conservatism roommates applied in different levels are influenced by external and internal factors. The external factors used in this study is the adoption of IFRS, while the internal factors are used that good corporate governance mechanisms such as the proportion of independent directors, the intensity of board meetings, managerial ownership, educational background of financial accounting and audit committee members and the size of the company. This study measured conservatism based on the accrual that was developed by Gipoly and Hyan (2002). The population of this study were manufacturing companies listed on the stock exchange Indonesi in 2005-2012. The sample was 38 manufacturing companies determined by purposive sampling. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression models. The results of this study indicate that the IFRS, the intensity of board meetings, and institutional ownership have significant effects on the level of accounting conservatism. On the other hand, the proportion of independent directors, the educational background of financial accounting and audit committee members and the size of the company does not have a significant effect on the level of accounting conservatism after the adoption of IFRS.
| Author | : Fu-Sheng Tsai |
| Publisher | : Frontiers Media SA |
| Total Pages | : 215 |
| Release | : 2022-11-28 |
| Genre | : Science |
| ISBN | : 2832507417 |
| Author | : Derbali, Abdelkader Mohamed Sghaier |
| Publisher | : IGI Global |
| Total Pages | : 242 |
| Release | : 2023-11-17 |
| Genre | : Business & Economics |
| ISBN | : |
The United Nations' 17 Sustainable Development Goals (SDGs) were set with a target date of 2030, and they represent our collective endeavors for a more sustainable future. However, seven years since their introduction, international business scholars have yet to fully comprehend their potential to lead these goals. This critical gap raises a pressing question: why has the academic community not fully harnessed its power to advance the SDGs? Amid an abundance of scholarly publications on ethics and responsible governance, corporate social responsibility (CSR), sustainable development, and environmental concerns, the spotlight has dimmed on the pivotal role that international business can play in this transformative agenda. Smart Strategies and Societal Solutions for Sustainable International Business solves this issue with chapters developed specifically for academic scholars. This book serves as a comprehensive guide to unleash the untapped potential of international business in promoting the SDGs. Covering a wide range of disciplines, from information sciences to sociology and environmental studies, it equips scholars with the knowledge and tools they need to push sustainable international business to the forefront of the global agenda. With a meticulous exploration of crucial topics such as corporate governance, digital transformation, environmental sustainability, social responsibility, and more, this book offers a blueprint for academic scholars to spearhead the charge toward a more sustainable and equitable world.
| Author | : Marselinus Asri |
| Publisher | : |
| Total Pages | : 42 |
| Release | : 2017 |
| Genre | : |
| ISBN | : |
The purpose research is to examine other variables that also affect the relationship between conservatism and earnings quality. Good Corporate Governance is a set of mechanisms that can protect minority shareholders from expropriation by managers and insider shareholders with an emphasis on legal mechanisms.Data Population are companies listed in Indonesia Stock Exchange during the period 2010-20015. The sample selection is based on purposive sampling method with the purpose of obtaining a representative sample. The results of this study indicate that the Instrumental Variables Conservatism has a significant positive effect on the Earning Quality. This means that management positively signals the application of accounting conservatism within the company and has an impact on improving the quality of earnings. The next investor is expected to provide more valuations by providing a high premium for the company's stock price.
| Author | : Marselinus Asri |
| Publisher | : |
| Total Pages | : 50 |
| Release | : 2017 |
| Genre | : |
| ISBN | : |
The research aim is to examine other variables that also affect the relationship between conservatism and earnings quality in emerging market. Normal Corporate Governance is a set of mechanisms that can protect minority shareholders from expropriation by managers and insider shareholders with an emphasis on legal mechanisms.Data Population are companies listed in Indonesia Stock Exchange during the period 2010-20015. The sample selection is based on purposive sampling method with the purpose of obtaining a representative sample. An Alternative measure of accounting conservatism used is the instrumental variables of Accounting conservatism (VIKV) developed by Lo Eko (Lo, 2005). The quality of earnings can be measured through discretionary accruals calculated by way of setting aside total accruals (TACC) and nondiscretionary accruals (NDACC). In calculating DACC, Modified Jones Model is used because it is considered better among other models to measure earnings management (Dechow et al., 1995).The results of this study indicate that the Instrumental Variables Conservatism (VIK) has a significant positive effect on the Earning Quality. This means that management positively signals the application of accounting conservatism within the company and has an impact on improving the quality of earnings. The next investor is expected to provide more valuations by providing a high premium for the company's stock price.
| Author | : International Finance Corporation |
| Publisher | : |
| Total Pages | : |
| Release | : 2015 |
| Genre | : |
| ISBN | : |
Emerging markets are becoming important engines of global growth. These markets, such as the transition economies in Europe and Central Asia, are viewed with increasing interest by foreign investors as private sector participation grows, as regulatory reforms take effect, and as individual firms focus on elevating their business practices to align with international standards. In fact, foreign direct investment inflows to transition economies increased by 28 percent to reach $108 billion in 2013, according to the United Nations Conference on Trade and Development. Sound corporate governance is a critical element in helping these emerging markets meets their full economic potential. Good corporate governance, defined as the structures and processes by which companies and banks are directed and controlled, helps firms operate more efficiently, improves access to capital, mitigates risk, and safeguards against mismanagement. Good governance also facilitates appropriate consideration of other critical issues for enterprises, including environmental and social responsibility. It is the foundation for long-term business growth and sustainability, adding value for investors and contributing lasting dividends for economies. Companies and banks, particularly those in emerging markets that are focused on improving their corporate governance can look to a growing body of evidence that such efforts matter, yielding bottom line benefits, reputational enhancements, and competitive differentiation. In one study of note, the Emerging Market Investor Survey, 100 percent of the investors interviewed said they will pay a higher premium for good governance in an emerging market firm than what they would pay for a similar firm in a developed market. As companies and banks in Europe and Central Asia find their place on the world's economic stage, efforts to enhance governance practices are helping them reduce their business risks, improve performance, and set the course for long-term success and profitability.
| Author | : Trinandari Prasetya Nugrahanti |
| Publisher | : |
| Total Pages | : 9 |
| Release | : 2017 |
| Genre | : |
| ISBN | : |
Objective - The aim of this study to investigate the impact of risk assessment using the risk inherent and quality implementation of quality risk management in the operational activities of banking operations to earnings management practices through loss loan provisions and examine whether the mechanism of corporate government bank covering structure of corporate governance and quality of corporate governance can reduce the impact increase in earnings management in Banking sector of Indonesian. We used data pooled from 2012 through 2014. Methodology/Technique - By exploring the purposive sampling method, the 36 banking listed on the Stock Exchange Indonesian were selected as a sample of this study. A panel data multivariate regression methodology is used. Findings - The result of this study that (1) risk assessment strengthens the decrease in the earning management implementation after the adoption of IFRS in IAS 39; (2) corporate governance mechanisms can weaken the decrease in the earnings management practices through loan loss provisions. Novelty - The final conclusion are IFRS in IAS No. 39 and Basel II Accord generally evidence to improve in bank's financial report quality. This study could not find an empirical evidence on the impact of corporate government mechanisms covering structure of corporate governance and quality of corporate governance can reduce the increase in earnings management in Banking sector of Indonesian.Type of Paper: Empirical.
| Author | : Jennifer Francis |
| Publisher | : Now Publishers Inc |
| Total Pages | : 97 |
| Release | : 2008 |
| Genre | : Business & Economics |
| ISBN | : 1601981147 |
This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.
| Author | : Farzaneh Nassir Zadeh |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2022 |
| Genre | : |
| ISBN | : |
Purpose -- The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations for these mixed results in the literature by investigating the effect of corporate governance mechanisms, as a moderator variable (which has not been considered in the literature before), on the relationship between accounting conservatism and earnings quality based on the Dechow and Dichev model and the modified Jones model. Design/methodology/approach --The statistical model used in this study is a multivariate regression model; furthermore, the statistical technique used to test the hypotheses is panel data. Findings --The findings reveal that the adopted models Dechow and Dichev) and the corporate governance mechanisms (such as board independence, large shareholders, and institutional ownership) can have a moderating effect on the relationship between accounting conservatism and earnings quality. These findings are exciting, contribute to the current literature, and explain some of the reasons for mixed results. Practical implications -- The findings of the current study provide an important guideline for firms to consider the impact of adopted models (Dechow and Dichev), as well as the corporate governance mechanisms (such as board independence, large shareholders, and institutional ownership) on the relationship between accounting conservatism and earnings quality. Originality/value -- Examining the impact of Dechow and Dichev models as well as the corporate governance mechanisms on the relationship between accounting conservatism and earnings quality is new in this paper. It can explain part of the reasons for the mixed and inconsistent results in the literature.
| Author | : Salami Suleiman |
| Publisher | : LAP Lambert Academic Publishing |
| Total Pages | : 136 |
| Release | : 2015-07-27 |
| Genre | : |
| ISBN | : 9783659759857 |
Controversy persists on the role of accounting conservatism in financial reporting. The separation of ownership from management and the presence of creditors result in information asymmetry among stakeholders to a firm which conservative reporting. This has been a tool for disciplining governance in corporate entities. Accounting Conservatism therefore puts an end to Collapse of Multinational Firms through sound corporate governance.
