Investment Opportunity Set and Good Corporate Governance to Earnings Quality

Listyaningsih, Fransisca

doi:10.36713/epra3955

Cited by 5 publications

(19 citation statements)

References 1 publication

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…According to Theory Agency (Jensen & Meckling, 1976), the higher management's shareholding, the greater the management's propensity to maximize resource usage. The findings of this analysis are consistent with previous studies (Listyaningsih, 2020). Managerial ownership has no impact on earnings quality, according to Nanang & Tanusdjaja (2019), Handoko & Horison (2020).…”

Section: Discussionsupporting

confidence: 91%

“…Managerial ownership has an impact on improving earnings quality. Contrary to previous research findings by (Listyaningsih 2020) and , Managerial ownership has no impact on earnings efficiency. The following hypothesis is formulated based on the analysis: H1: Management ownership's has an impact on the quality of earnings…”

Section: Hypothesis Development Managerial Ownership's Effect On Earnings Qualitycontrasting

confidence: 99%

“…Contrary to the previous study, the findings of Listyaningsih (2020) show that institutional and managerial ownership has no impact on quality earnings. Similarly, according to the findings of , managerial ownership and the audit committee have no impact on earnings quality.…”

Section: Introductioncontrasting

confidence: 99%

“…The quality of earnings is one of the financial success metrics that readers of financial statements used to make economic decisions. There are two types of parties that need financial reports: internal business parties such as administrators, managers, and external parties such as investors, creditors, and the government (Listyaningsih, 2020).…”

Section: Introductionmentioning

confidence: 99%

“…The failure to enforce the GCG mechanism is associated with a lack of accountability in the company's management, which leads to the loss of general control and the involvement of the controlling shareholder in the company's management. It can result in a conflict of interest that explicitly violates corporate governance standards, lowering the quality of the company's earnings (Listyaningsih, 2020). The Corporate Governance System includes Managerial Ownership, Institutional Ownership, the Independent Board of Commissioners, and the Audit Committee (Nuryana & Surjandari, 2019).…”

Section: Introductionmentioning

confidence: 99%

See 4 more Smart Citations

Earning Quality Effect on Stock Returns: GCG and CSR Mechanism

Sari

Setiyawati²

2021

J. Keuang. dan Perbank.

View full text Add to dashboard Cite

This study explores the effect of corporate governance mechanisms and disclosure of corporate social responsibility on earnings quality and the effect on stock returns. The mining sector research analysis is indexed on the Indonesia Stock Exchange for the period 2014 to 2018. The research method used is causal research, with the analysis method used is multiple linear regression. The sampling technique used purposive sampling. The results showed that Managerial Ownership, Institutional Ownership, Independent Commissioners, and CSR disclosure did not affect earnings quality, while the Audit Committee and Stock Returns significantly affected earnings quality. This study's findings contribute to financial performance, particularly the relationship between corporate governance, CSR disclosure, and earnings quality. These findings can be a consideration for investors in making policies on their investments.

show abstract

Section: Discussionsupporting

confidence: 91%

Section: Hypothesis Development Managerial Ownership's Effect On Earnings Qualitycontrasting

confidence: 99%

Section: Introductioncontrasting

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Earning Quality Effect on Stock Returns: GCG and CSR Mechanism

Sari

Setiyawati²

2021

J. Keuang. dan Perbank.

View full text Add to dashboard Cite

show abstract

Impact of Profitability, Firm Size and Investment Opportunities on Earning Quality: Evidence from Pakistan

Hanif,

Alim,

Khan

et al. 2023

JAFEE

View full text Add to dashboard Cite

Purpose: This study aimed to examine the impact of profitability, firm size, and investment opportunities on earning quality of companies in Pakistan. For this purpose, 100 non-financial companies were selected from the top industries of Pakistan registered on the Pakistan Stock Exchange from 2014 to 2021. This study has taken earning quality as a dependent variable, while profitability, firm size and investment opportunities are used as the independent variables. Design/ Methodology/ Approach: For the purpose of investigation, descriptive statistics are presented and the multi co-linearity test, Hausman test, and random effect regression model are conducted. A purposive sampling technique is used in this research. Findings: The research indicates that the profitability and investment opportunities have a significant and positive effect on earning quality of the companies. On the other side, the research demonstrated that the firm size has a significant negative effect on earning quality. The reason behind this relation is that the large-scale firms expands their discretionary accruals and manipulate the earnings as they want to show the healthy financial circumstances of the company in the market, so that they can attract investors. Therefore, by doing this manipulation, earning quality is impacted, which indicates the negative effect of firm size. Implications/ Originality/ Value: This study would help the investors and stakeholders to better understand the financial condition of the non-financial companies of Pakistan before investment. Depending upon all the results, it is recommended that all companies must improve their earning quality and present it without manipulation so that the investors and other stakeholders can make more investments and profits.

show abstract

Investment Opportunity Set, Persistensi Laba Dan Faktor Lainnya Terhadap Kualitas Laba

Setiawan

Sutrisno

2023

EJATSM

View full text Add to dashboard Cite

This research was conducted with the aim of analyzing the factors that influence earnings quality. The dependent variable used in this research is earnings quality. The independent variables used in this research are leverage, profitability, institutional ownership, managerial ownership, investment opportunity set, earnings persistence, and firm size. The population of this research are all manufacturing companies that are consistently listed on Indonesia Stock Exchange during the period of 2019 – 2021. This research uses a purposive sampling method in sampling. 43 companies met the research criteria, so that is 129 data used as research samples. This research uses a multiple regression analysis model to examine the relationship between the independent variables on the dependent variable. The results of this research indicate that firm size has a positive effect on earnings quality, while 6 other variables such as leverage, profitability, institutional ownership, managerial ownership, investment opportunity set, and earnings persistence have no effect on earnings quality.

show abstract

Investment Opportunity Set and Good Corporate Governance to Earnings Quality

Cited by 5 publications

References 1 publication

Earning Quality Effect on Stock Returns: GCG and CSR Mechanism

Earning Quality Effect on Stock Returns: GCG and CSR Mechanism

Impact of Profitability, Firm Size and Investment Opportunities on Earning Quality: Evidence from Pakistan

Investment Opportunity Set, Persistensi Laba Dan Faktor Lainnya Terhadap Kualitas Laba

Contact Info

Product

Resources

About