Determination of Earnings Quality and Firm Value: New Evidence from Indonesian Non-financial Companies
Ellin .,
Erna Wati
Abstract:This research aims to determine the factors affecting earnings quality and firm value empirically. Two theories underlie the conceptual framework of this research, namely agency theory and signaling theory. Agency conflicts arise due to conflicts of interest and information asymmetry between principals as users of information and agents as providers of information. Then, the emergence of signal theory acts as a moral reason for companies to send signals to the market to reduce information asymmetry between age… Show more
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