The Effect Of Information Asymmetry, Company Size And Managerial Ownership On Income Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange)

Sumantri, Farid Addy; Kusnawan, Agus; Anggraeni, Rr. Dian

doi:10.31253/pe.v19i1.505

Cited by 3 publications

(2 citation statements)

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“…In contrast, a range of studies depicted that large firms usually have up-to-date internal control systems, as a result, less likely to incur earnings management (Kim, Chung, & Firth, 2003;Chandra & Wimelda, 2018;Zouari, Lakhal, & Nekhili, 2015). Moreover, I also use some other factors as previous studies found ambiguous results regarding these variables, such as firm financial leverage (Chandra & Wimelda, 2018;Kordestani & Mohammadi, 2016;Lemma, Negash, Mlilo, & Lulseged, 2018), return on assets (Lopes, 2018;Laksmana & Yang, 2014); market to book ratio (El Guindy & Basuony, 2018); average operating cycle (Kordestani & Mohammadi, 2016); product market power (Datta, Iskandar-Datta, & Singh, 2013); loss dummy and External financing (Zhang, Uchida, & Dong, 2020); debt maturity structure (Lemma, Negash, Mlilo, & Lulseged, 2018); managerial ownership (Sumantri, Kusnawan, & Anggraeni, 2021;Al-Fayoumi, Abuzayed, & Alexander, 2010); lagged total accruals (Muttakin, Khan, & Azim, 2015;Koh, 2003); Tobin's Q (Muttakin, Khan, & Mihret, 2017). I present the variable definition in Table 2, and sketch the data and disclose descriptive statistics in the subsequent part.…”

Section: Real Earnings Management (Rem) =∑Cfomentioning

confidence: 99%

Gender diversity and earnings management: Evidence from Bangladesh

Uddin

2022

IIUC Busi. Rev.

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This study aims to evaluate the impact of Gender-diversity on earnings manipulation using both accrual and real earnings management techniques. All the data has been gathered from yearly reports of recorded non-financial organizations in Bangladesh from 2011 to 2019; after necessary diagnostic checking, this study finally uses the OLS regression model to evaluate the relationship. Findings show that the non-financial organizations of Bangladesh are practicing both forms of earnings management simultaneously. Evidence illustrates that female directors on the board have no significant association with any proxies of accrual earnings management but are significantly positively associated with abnormal discretionary expenses. Moreover, the gender diversity of CEOs is negatively connected with abnormal production costs and positively associated with abnormal cash flow from operating activities, and the relationship is statistically significant. Policymakers and other stakeholders can use these findings to give more concentration on the issue of women's involvement at the corporate level and the development of governance issues. IIUC Business Review Vol. 9, Dec. 2020 pp. 111-133

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Section: Real Earnings Management (Rem) =∑Cfomentioning

confidence: 99%

Gender diversity and earnings management: Evidence from Bangladesh

Uddin

2022

IIUC Busi. Rev.

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“…Schift and Lewin in [3] state that agents (management) are in positions that have more information about their capacity, work environment and the company as a whole than principals (company owners). Assuming that individuals are acting to maximize their own self-interest, the information asymmetry they have encourages the agent to hide some information that the principal does not know so that in such conditions the principal is often at a disadvantage.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Information Asymmetry on Profit Management Practices in Food and Beverage Companies Listed on the Indonesia Stock Exchange

Marshanda,

Sari,

Assaff

et al. 2024

equilib. j. ilm. ekon. manaj. akunt.

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Management as managing the company's business often feels burdened with pressures to meet short-term performance targets, such as revenue or profit growth, and the fulfillment of other performance indicators. These pressures ultimately force management to carry out earnings management in the financial reporting process. The purpose of this study is to examine and analyze the effect of information asymmetry on profit management practices in food and beverage companies listed on the Indonesia Stock Exchange. The population in this study is all Food and Beverage companies listed on the Indonesia Stock Exchange, while samples that meet the criteria for sampling observations carried out for three years, namely from 2017-2019 and as many as 22 Food and Beverage companies listed on the Indonesia Stock Exchange. Data collection techniques in this study used documentation techniques. While the data analysis technique used is a simple linear regression analysis consisting of hypothesis testing and coefficient of determination. The results of this study show that the independent variable, namely information asymmetry, has a significant effect on profit management in Food and Beverage companies listed on the Indonesia Stock Exchange. This means that the better the information asymmetry in food and berevage companies, the better the profit management practices of 22 food and berevage companies listed on the Indonesia Stock Exchange.Keywords: Profit Management; Information AsymmetryABSTRAKPihak manajemen sebagai mengelola bisnis perusahaan seringkali merasa terbebani dengan tekanan-tekanan untuk memenuhi target kinerja jangka pendek, seperti pertumbuhan pendapatan atau laba, dan pemenuhan indikator kinerja lainnya. Tekanan-tekanan tersebut pada akhirnya memaksa manajemen untuk melakukan manajemen laba dalam proses pelaporan keuangannya. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh asimetri informasi terhadap praktik manajemen laba pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia, sedangkan sampel yang memenuhi kriteria dalam pengambilan sampel pengamatan yang dilakukan selama tiga tahun yaitu dari tahun 2017-2019 dan sebanyak 22 perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia. Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi. Sedangkan teknik analisis data yang digunakan adalah analisis regresi linier sederhana yang terdiri dari uji hipotesis dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa variabel independen yaitu asimetri informasi berpengaruh signifikan terhadap manajemen laba pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia. Hal ini berarti semakin baik asimetri informasi pada perusahaan makanan dan minuman, maka akan semakin baik pula praktik manajemen laba pada 22 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia.Kata kunci: Manajemen Laba; Asimetri Informasi

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Earnings Management, Earnings Quality, Board Gender Diversity and Cost of Equity Capital: Evidence from an Emerging Market

Saleh

Afifa

Al-hawatmah

et al. 2022

Global Business Review

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This study seeks to analyse the direct association between earnings management (EM), earnings quality (EQ) and the cost of equity capital (CoEC). It also studies the mediating role of EQ and the moderating role of board gender diversity (BGD) in the context of the EM–CoEC nexus. Contradictions in the results of earlier investigations inspired the current study, with the findings filling a gap in the existing literature. This study presented a novel empirical model based on a mediation–moderation model, which sheds light on the mechanism of effect of numerous factors on the CoEC. The findings of this study reveal that the influence of EM practices on EQ is negative. Furthermore, the impact of EM practices on CoEC was positively significant, implying that the more EM practices there were, the higher the CoEC. At the same time, the findings show that EQ has a negative significant influence on CoEC. Additional findings confirm that EQ fully mediates the EM practices–CoEC nexus. Following that, in terms of BGD’s moderating role, the findings indicate that BGD has a significant negative impact on CoEC, and the interaction impact (EM × BGD) is positive and significant.

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The Effect Of Information Asymmetry, Company Size And Managerial Ownership On Income Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange)

Cited by 3 publications

References 1 publication

Gender diversity and earnings management: Evidence from Bangladesh

Gender diversity and earnings management: Evidence from Bangladesh

The Effect of Information Asymmetry on Profit Management Practices in Food and Beverage Companies Listed on the Indonesia Stock Exchange

Earnings Management, Earnings Quality, Board Gender Diversity and Cost of Equity Capital: Evidence from an Emerging Market

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