Ownership Structure And Earnings Management In Indonesian Listed Banks
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| Author | : Arja Sadjiarto |
| Publisher | : |
| Total Pages | : 13 |
| Release | : 2019 |
| Genre | : |
| ISBN | : |
We do the study whether the ownership structure has any effect on earnings management in Indonesian listed banks during 2010-2017. Ownership structure consists of managerial, institutional, family and government ownership. Earnings management is measured using Jones modification formula by identifying the value of discretionary accruals. Since the financial ratios used in this sector are different with the ratios for other sectors, then we use two specific ratios: capital adequacy ratio and non-performing loans, together with return on assets, leverage, and size. We take samples from banking companies on the Indonesia Stock Exchange for the period 2010-2017. The analysis used in this study is the multiple linear regression analysis. The finding is that the ownership structure has a significant effect on earnings management.
| Author | : Rowland Bismark Pasaribu |
| Publisher | : |
| Total Pages | : |
| Release | : 2017 |
| Genre | : |
| ISBN | : |
Corporate Social Responsibility Disclosure in Manufacture Public Companies at Indonesian Stock Exchange. This research aimed at knowing the influence of audit quality, proportion of independent commissioner, audit committee, firm size, managerial ownership and leverage. It used purposive sampling technique or choosing samples based on certain criteria. The sample of this research was 25 companies of banking industry in Indonesia stock exchange period 2008-2012. The result shows that (1) all independent variables simultaneously has influence on earnings management; (2) however partially audit committee, audit quality, managerial ownership and leverage do not affect significantly to earnings management; (3) only firm size and independent commissioner that affect significantly to earning management.
| 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 | : Shahzad Uddin |
| Publisher | : Emerald Group Publishing |
| Total Pages | : 310 |
| Release | : 2010-12-02 |
| Genre | : Business & Economics |
| ISBN | : 0857244523 |
Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
| Author | : Stijn Claessens |
| Publisher | : |
| Total Pages | : 36 |
| Release | : 2002 |
| Genre | : Capital market |
| ISBN | : |
This paper investigates the benefits and associated agency costs of using internal capital markets through affiliating with groups using data of two thousand firms from nine East Asian economies between 1994-96. We find that mature and slow-growing firms with ownership structures more likely to create agency problems gain more from group affiliation, while young and high-growth firms more likely lose. Agency problems are important explanatory factors of firm value in economies outside Japan, but less so in Japan. Consistent with the literature, financially-constrained firms benefit from group affiliation. Our results are robust to different time periods and estimation techniques.
| Author | : Vieira, Elisabete S. |
| Publisher | : IGI Global |
| Total Pages | : 433 |
| Release | : 2021-02-12 |
| Genre | : Business & Economics |
| ISBN | : 1799875989 |
New trends are emerging regarding earnings management and corporate governance showing similarities and striking differences in the practices of different countries and economies. These new trends currently shape the field of modern corporate governance with crucial issues being looked at in governance law and practices, accounting systems, earnings quality and management, stakeholder involvement, and more. In order to advance these new avenues in corporate governance, research looks at accounting policies firms use in different opportunistic circumstances in order to manage earnings, the corporate governance practices in different countries, firm performance, and other dimensions of companies. The understanding of these topics is beneficial in understanding the current state of different types of firms and their practices in modern times. Comparative Research on Earnings Management, Corporate Governance, and Economic Value is focused on the investigation of key challenges and perspectives of corporate governance and earnings management and outlines possible scenarios of its development. The chapters explore this new avenue of research and cover theoretical, empirical, and experimental studies related to different themes in the global context of earnings management and corporate governance. This book is ideal for economists, businesses, managers, accountants, practitioners, stakeholders, researchers, academicians, and students who are interested in the current issues and advancements in corporate governance and earnings management.
| Author | : Nico Alexander |
| Publisher | : |
| Total Pages | : 7 |
| Release | : 2017 |
| Genre | : |
| ISBN | : |
Objective - The purpose of this research is to analyze the effect of growth, leverage, fixed asset turnover, profitability, firm size, firm age, industry, audit quality, and auditor independence toward earnings management.Methodology/Technique - The population of this research consist of various sectors of non-financial companies that were listed on the Indonesian Stock Exchange (IDX) between 2013 and 2015. The research uses three recent years of data and tests variables that have not been used by prior research. The sample was chosen by using a purposive sampling method. The hypothesis is tested using multiple regression with an SPSS program to investigate the influence of each independent variable to earnings management.Findings - The research results show that return on assets influences earnings management and growth, leverage, fixed asset turnover, profitability, firm size, firm age, industry, audit quality, and auditor independence do not influence earnings management.Novelty - The study supports that the manager in a company will engage in earnings management to receive a bonus from investors because they have received a higher profit.
| Author | : Alessandro Zattoni |
| Publisher | : Cambridge University Press |
| Total Pages | : 613 |
| Release | : 2012-03-22 |
| Genre | : Business & Economics |
| ISBN | : 1107379326 |
Initial Public Offerings (IPOs) are unique economic and governance events as privately held firms issue common stock or shares to the public for the first time. The governance issues surrounding IPOs are relatively unexamined compared to more established, and usually larger, firms. As such, they provide a unique context to study corporate governance and its development around the world. Based on a collaborative international research project, this book analyses the corporate governance of IPOs in twenty-one countries, each of which is characterized by different governance environments and different levels of IPO activity. The end result is a broad and deep assessment of governance practices and IPO activity for an array of economies that represent roughly 80 percent of the global economy. These chapters collectively provide new insights into what a global theory of corporate governance might look like and offer guidance to policy makers and academics regarding national governance configurations.
| Author | : Yanthi Hutagaol |
| Publisher | : |
| Total Pages | : 39 |
| Release | : 2018 |
| Genre | : |
| ISBN | : |
We find that earnings quality (EQ) is reliably negatively correlated with market values of equity of firms listed on Jakarta Stock Exchange (IDX). The financial reporting process produces earnings viewed as increasingly “incomplete” for valuation purposes by the capital market despite moves towards high-quality financial reporting standards (IFRS) during the sample period 1995-2015. Time-series analyses reveal that EQ is decreasing rather than increasing through time. The role of earnings in valuation is replaced by other attributes, most notably net dividends. Firms that pay out dividends are valued significantly higher, and firms that issue equity are valued lower. These results are robust regardless of other accounting, market and governance controls. Large and closely-held firms are valued higher than smaller firms, consistent with some aspects of the political cost hypothesis. Shares with higher idiosyncratic risk are valued higher, consistent with option value, as are shares where the volume of shares traded is more volatile. Collectively, the results indicate that the mere adoption of high-quality accounting standards (IFRS) and other nominal changes in capital market regulations do not automatically increase the quality of the financial reporting process.
| Author | : Chih Wen-Hai |
| Publisher | : Springer Nature |
| Total Pages | : 471 |
| Release | : 2023-05-19 |
| Genre | : Business & Economics |
| ISBN | : 9464631546 |
This is an open access book.Due to the impacts of the Coronavirus Disease (COVID-19) around the world, international conference will be held in Semarang, Central Java, Indonesia, on 9th November 2022. Will take place online via zoom. The BABE International Conference series is held at regular intervals to provide an interactive forum for presentation and discussion on the International Conference of Business, Accounting, Banking, and Economics Research. We welcome participants academicians and practitioners from all over the world who are interested in developing new knowledge and professional ties to enhance career opportunities. The BABE international conference should serve as an ideal forum to establish relationships among members around the world. We hope you will join us at the BABE international conference 2022 which will be held regularly every year.
