Journal articles: 'Earnings quality'

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Delkhosh, Mohammad, and Mohammad Sadeghi. "The effect of accounting conservatism and earn-ings management on earnings quality." International Journal of Accounting and Economics Studies 5, no. 2 (November 7, 2017): 157. http://dx.doi.org/10.14419/ijaes.v5i2.8454.

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The net income has been always one of the important issues that had always been a favorite among financial statement's user, and the quality and management of it have always been the focus of attention of investors and creditors. The purpose of this study is to investigate the role of conservatism and earning management in earning quality. For this purpose, the Givoly and Hayn (2000) index were used as conservative measurement criteria and the modified Jones model (1995) was used as a measure of earning's management measurement, and the Dechow and Dichev (2002) index were used as a measure of the quality of earning (earnings sustainability) of the company. The statistical population of this study is 123 companies that listed on Tehran Stock Exchange between 2009 and 2014. For testing the research hypothesis a multivariate regression analysis was used. The results of the research indicate a significant negative (invert) relation between accounting conservatism and earning's management on the quality of earnings.

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Houqe, Muhammad Nurul, and Tahmin Fatema Islam. "Measuring earnings quality: Evidence from New Zealand." Corporate Board role duties and composition 7, no. 1 (2011): 24–32. http://dx.doi.org/10.22495/cbv7i1art2.

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We utilize two basic approaches to measure the quality of earnings which control two different dimensions of earnings management. The research design is structured primary on the basis of calculating two different measures of the quality of earnings on the industry level and on the company level. We calculate earnings quality for New Zealand public firms from the OSIRIS (http://www.osiris.com) database for 2004-2007. This research concludes that various stakeholders should apply more than one measure for the quality of earning in order to have strong evidence about the level of quality before taking any corrective action or making any decision related to that company. If one company is having low quality of earning according to one technique and high quality of earnings according to another, the stakeholders cannot have a final conclusion about that company and they need more investigations and analysis to assess the quality of earnings

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Zaenal Fanani, Arif Widodo,. "Military Background, Political Connection, Audit Quality And Earning Quality." Jurnal Akuntansi 24, no. 1 (June 24, 2020): 79. http://dx.doi.org/10.24912/ja.v24i1.658.

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This research is try to determine the effect of military background and political connections on earning quality with audit quality as a mediator. This research uses a quantitative approach using a sample of mining sector company that listing in Indonesia Stock Exchange in the 2017-2018 periods. The conclusion of this research points out that military background has positive effect on audit quality and political connections negatively affect earning quality. While earning quality not effected by the military background, political connections do not effect audit quality, and earnings quality not effected by audit quality. Likewise, for the hypothesis, mediation of the audit quality has no effect on the relationship of military background and political connections to earnings quality.

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Suparsono, Sumiadji, Grahita Chandrarin, and Edi Subiyantoro. "Effect of Audit Quality on Earnings Quality: Evidence From Indonesia Stock Exchange." International Journal of Financial Research 10, no. 1 (November 18, 2018): 86. http://dx.doi.org/10.5430/ijfr.v10n1p86.

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This research was conducted to test the effect of audit quality on earnings quality. Its observed data consisted of 116 annual data of manufacturing companies listed in the Indonesia Stock Exchange within 2011-2014. The proxies of audit quality are auditor size, audit tenure and audit specialization. The earnings quality was formed from the attributes of accrual quality, persistence, predictability, and income smoothing. The analysis techniques for this research involved (1) an confirmatory factor analysis to form the earnings quality and (2) multiple regression analysis to test the effect of the auditor size, audit tenure and audit specialization on earnings quality. Analysis results showed that earnings quality is formed by the attributes of persistence and predictability. Research results showed that auditor size and audit tenure have effect on earning quality, while audit specialization do not.

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Erawati, Teguh, and Sisilia Stefani Wuarlela. "Ukuran Perusahaan, Profitabilitas, Likuiditas, Pertumbuhan Laba Dan Kualitas Laba Pada Perusahaan Pertambangan Di Indonesia." Jurnal Literasi Akuntansi 2, no. 2 (August 5, 2022): 157–66. http://dx.doi.org/10.55587/jla.v2i2.62.

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Purpose: This study aims to prove the effect of firm size ,profitability, liquidity and earnings growth on earnings quality.the research sample is mining companies listed on the indonesia stck exchange (IDX) in 2017-2020 using purposive sampling. Method: sampling used sampling method and produced 80 sample data. Data analysi technques wit multiple linier analysis Finding: this study shows that firm size has no significant effect on earnings quality,profitability has a significant effect on earnings quality,liquidity has asignificant offect on earnings quality and earning rowth has no significant effect on earning quality. Novelty: The implications of this research are relted to earning quality.other financial statement informasion needs to the quality of earnings in the company.this shows that users of financial statements,especially investor, need to consider the liquidity factor when making decisions for invertors in affiliated companies

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Erawati, Teguh, and Sisilia Stefani Wuarlela. "Ukuran Perusahaan, Profitabilitas, Likuiditas, Pertumbuhan Laba Dan Kualitas Laba Pada Perusahaan Pertambangan Di Indonesia." Jurnal Literasi Akuntansi 2, no. 2 (August 5, 2022): 157–66. http://dx.doi.org/10.55587/jla.v2i2.62.

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Purpose: This study aims to prove the effect of firm size ,profitability, liquidity and earnings growth on earnings quality.the research sample is mining companies listed on the indonesia stck exchange (IDX) in 2017-2020 using purposive sampling. Method: sampling used sampling method and produced 80 sample data. Data analysi technques wit multiple linier analysis Finding: this study shows that firm size has no significant effect on earnings quality,profitability has a significant effect on earnings quality,liquidity has asignificant offect on earnings quality and earning rowth has no significant effect on earning quality. Novelty: The implications of this research are relted to earning quality.other financial statement informasion needs to the quality of earnings in the company.this shows that users of financial statements,especially investor, need to consider the liquidity factor when making decisions for invertors in affiliated companies

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Lo, Kin. "Earnings management and earnings quality." Journal of Accounting and Economics 45, no. 2-3 (August 2008): 350–57. http://dx.doi.org/10.1016/j.jacceco.2007.08.002.

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Francis, Jennifer, Per Olsson, and Katherine Schipper. "Earnings Quality." Foundations and Trends® in Accounting 1, no. 4 (2006): 259–340. http://dx.doi.org/10.1561/1400000004.

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Magiera, Frank T. "Earnings Quality." CFA Digest 34, no. 4 (November 2004): 82–85. http://dx.doi.org/10.2469/dig.v34.n4.1584.

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Schipper, Katherine, and Linda Vincent. "Earnings Quality." Accounting Horizons 17, s-1 (January 2003): 97–110. http://dx.doi.org/10.2308/acch.2003.17.s-1.97.

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Johanes Simamora, Alex. "EARNINGS MANAGEMENT AND FUTURE EARNINGS." Jurnal Akuntansi dan Keuangan Indonesia 16, no. 2 (December 31, 2019): 141–64. http://dx.doi.org/10.21002/jaki.2019.08.

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Abstract This research is aimed to examine the moderating effect of the cost of earnings management on the relationship between earnings management and future earnings. Research samples are manufacture companies listed in Indonesia Stock Exchange 2013-2015. The cost of accruals earnings management is auditor quality, while the costs of real earnings management are the market share and financial health. Based on the fixed effect regression test, auditor quality strengthens the positive effect of accruals earnings management on future performance, while market share and financial health weaken the negative effect of real earnings management on future earnings. It indicates that in the context of efficient contracting, high quality auditor provide better signal for earnings prediction compared to the low quality auditor. In addition, higher market share and higher financial health limit opportunistic real earnings management to reduce future earnings.

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Afzal, Tehmina, Atif Atique Siddiqui, Shiraz Khan, Muhammad Kamran Khan, and Nader Huseen. "DIVIDEND POLICY, CORPORATE GOVERNANCE AND EARNINGS QUALITY: A CASE OF NON-FINANCIAL LISTED FIRMS OF PAKISTAN." Humanities & Social Sciences Reviews 9, no. 3 (May 24, 2021): 517–30. http://dx.doi.org/10.18510/hssr.2021.9353.

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Purpose of the study: This research empirically examined the impact of the dividend policy and corporate governance attributes (board size, board meetings, audit quality, nomination committee, board independence, remuneration committee, and CEO duality) on earnings quality (EQ) of the firms in Pakistan. Methodology: The study used secondary data of 148 non-financial listed companies of the Pakistan Stock Exchange (PSX) with 1450 firm-year observations over 10 years from 2010 to 2019. Earning quality was assessed by the earnings management, while the values of the discretionary accruals were used to measure earnings management by employing the Modified jones model (1995). Panel regression analysis examined the impact of independent variables (dividend policy & characteristics of CG) on the dependent variable (EQ). Main Findings: Results revealed that the dividend policy showed no significant impact on earnings quality. Also, the results indicated that the audit quality and remuneration committee have a significant negative impact on earning management and a positive impact on earning quality. However, the results illustrate that the large board size, board meetings, CEO duality, firm size, and leverage have a positive influence on earnings management and a negative impact on earnings quality. Overall the study found that the corporate governance characteristics, firm size, and leverage influence the earnings quality of the firms in Pakistan. Applications of this study: The empirical results of the study will help to improve the understanding of dividend policy & corporate governance attributes in relationship with the EQ. Second, as dividend is considered one of the most important factors influencing investment decisions, so this endeavour will clarify to the investors and regulators that whether dividend will predict the quality of earnings in Pakistani firms. Novelty/Originality of this study: This study extends the literature of earnings quality that is very thin in Pakistan.

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Wardhani, Amalia Puspita, Rossje V. Surya Putri, and Susi Dwi Mulyani. "KUALITAS LABA PERUSAHAAN MANUFAKTUR DI INDONESIA." Media Riset Akuntansi, Auditing & Informasi 20, no. 1 (April 30, 2020): 117. http://dx.doi.org/10.25105/mraai.v20i1.6940.

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<em>The purpose of this research is empirically to find out the influence of business strategy, family owned, political connection and growth on quality of earnings with corporate risk as the moderating. This research uses moderated regression analysis data. The sample,is a manufacturing sectors and listed on,the Indonesia Stock Exchange by sampling 98 companies from 2013-2017. Sample,determination was done by using,purposive sampling method. Based on the results of the hypothesis analysis can be concluded that business strategy, family owned, and growth have a positive,impact on quality of earnings and political connection have a negative,impact on quality of earnings. This research also founded that coporate risk have a weaken of bussiness strategy on earnigs of quality, and corporate risk have a weaken of family owned on quality of earnigs. While corporate risk have no impact of political connection to quality of earnigs and corporate risk have no impact of growth on quality of earnings.</em>

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Abdallah, Sara Ahmed. "Book-Tax Income Conformity and Earnings Quality." International Journal of Corporate Finance and Accounting 5, no. 1 (January 2018): 1–21. http://dx.doi.org/10.4018/ijcfa.2018010101.

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This article aims to investigate the incremental value of book-tax differences (BTD) for the future earnings post the Egyptian revolution crisis and also examine the changes in BTD information under earnings discretionary overestimation versus underestimation by Egyptian stock exchange (EGX) listed firms. The findings show a negative incremental BTD value for the one-year ahead earnings performance. This finding is more pronounced for large BTD regardless of its sign (positive/ negative). However, large BTD negative implications are more evident in firms managing earning upward. The findings advocate that BTD are more likely to be driven by earnings manipulation incentives than tax management incentives. The findings suggest a regulatory disclosure policy of a reconciliation of book and taxable incomes to help improve investors' understanding of the BTD potential sources.

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Adimulya, Riko, Hartoyo, and Imam Teguh Saptono. "Analisis Kualitas Laba Perbankan Syariah di Indonesia." AL-MUZARA'AH 9, no. 1 (June 17, 2021): 71–83. http://dx.doi.org/10.29244/jam.9.1.71-83.

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The firms tend to perform earning management, mainly due to there was an agency problem amongst the management (agent) and the owner (principal), in more specifically because the lack of corporate governance, manager’s bonus plan, decreasing of supervision, debt-covenant, and economic-meltdown condition. The earning management practice is potentially done by any firms included the sharia bank. The earning management practice will affect the firm’s earnings quality as represented in the financial report. Despite the accounting treatment of mudharabah-musyarakah financing uses cash-basis, the sharia bank may manipulate the earnings when they determine the profit from the investments which will be shared to both the bank and investor. The study aims to investigate the differences of earnings quality and examine the effect of mudharabah-musyarakah financing and leverage to earnings quality, within Bank Umum Syariah (BUS) and Unit Usaha Syariah (UUS) during economic meltdown period in Indonesia between 2014-2016. The results show that there are no significant differences in the earnings quality within sharia bank types during the observed period. Furthermore, the results show that the effect of mudharabah-musyarakah financing and leverage to earnings quality within sharia bank types are in significant within the same observed period.

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16

Shin ho Young and 이정은. "Earnings Quality and Management Earnings Forecast." Global Business Administration Review 7, no. 1 (March 2010): 95–120. http://dx.doi.org/10.17092/jibr.2010.7.1.95.

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Ewert, Ralf. "Earnings Management, Conservatism, and Earnings Quality." Foundations and Trends® in Accounting 6, no. 2 (2011): 65–186. http://dx.doi.org/10.1561/1400000025.

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Bhakti Utami, Rachma, and Dinar Ary Kartikasari. "EARNINGS QUALITY: PRAKTIK DAN TELAAH KASUS GARUDA INDONESIA." Profit 15, no. 01 (January 10, 2021): 57–63. http://dx.doi.org/10.21776/ub.profit.2021.015.01.6.

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Earnings are the critical indicators of a company's financial performance. Investors' investment decisions can be taken, predicting the company's future growth, and even earnings can determine the unsteady in an institution's stock price. Earning quality in a company's financial reporting is a must because quality earnings are real earnings without earnings management. In 2019, the financial statements of Garuda Indonesia (GI) were quite crowded and caused polemics. The airline with the GIAA issuer code managed to record a net profit of US $809 thousand in 2018, inversely proportional to the financial statements of 2017, which lost US$ 216.58 million. This performance is quite surprising because, in the third quarter of 2018, the company still lost US$ 114.08 million. Otoritas Jasa Keuangan (OJK) also investigated this case until finally, in mid-June 2019, OJK imposed sanctions on the Office of Public Accountants that audited financial statements and imposed fines on Directors of Garuda Indonesia. This case is reminiscent of the importance of applying earnings quality to reporting a company's financial statement.

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Karim, Mohammad A., and Sayan Sarkar. "Auditors’ quality, footnotes, and earnings persistence." Managerial Finance 46, no. 2 (May 13, 2019): 267–82. http://dx.doi.org/10.1108/mf-11-2018-0569.

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Purpose The purpose of this paper is to investigate the role of auditors in financial statement readability. Using a simple proxy for financial statement obfuscation (number of footnotes), the authors examine the relationship between auditor quality, financial statement readability and earnings persistence. Design/methodology/approach The authors use regression analysis to test two hypotheses. In the first hypothesis, the authors investigate whether firms audited by Big 4 auditors have a lower number of footnotes than firms audited by non-Big 4 auditors. In the second hypothesis, the authors show that the firms with more footnotes have less earning persistence in comparison to the firms with less footnotes. Findings The authors find that firms audited by Big 4 auditors have fewer footnotes than firms audited by non-Big 4 auditors, and a larger number of footnotes reduces earnings persistence one-year and two-years ahead of the financial statement, although a larger number of footnotes does not reduce earning persistence when firms use Big 4 auditors. Overall, firms that use non-Big 4 auditors tend to obfuscate annual reports by using more footnotes and, in turn, reduce earnings persistence. Originality/value This is the first paper that has used number of footnotes in 10Ks as a proxy for financial statement readability. This paper shows how auditors’ reputation plays a key role in the readability of the financial statement. Prior studies related to readability have ignored the importance of auditors’ quality with respect to the readability of financial statements.

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Sasongko, Yoga Joko, Siti Nur Azizah, Sri Wahyuni, and Ira Hapsari. "THE EFFECT OF EARNING VOLATILITY, INCOME SMOOTHING AND EARNING PERSISTENCE ON EARNINGS QUALITY." Review of Applied Accounting Research (RAAR) 1, no. 1 (September 10, 2021): 1. http://dx.doi.org/10.30595/raar.v1i1.11719.

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This study aims to examine the effect of earnings volatility, smoothing earnings and earningspersistence. The independent variables used in this study are earnings volatility, income smoothingand earnings persistence. The dependent variable used in this study is earnings quality. Themethod uses secondary data in annual reports or financial reports that have been published byIslamic banking companies listed on the Indonesia Stock Exchange for the period 2016-2019. Thesampling technique used in this study was purposive sampling, while the analysis used in this studywas multiple regression. The results of hypothesis testing showed that earnings volatility has apositive effect on earnings quality. Income smoothing has a positive effect on earnings quality.Earnings persistence does not affect earnings quality

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Boedhi, Nico Radityo, and Dewi Ratnaningsih. "PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA MELALUI AKTIVITAS RIIL." KINERJA 19, no. 1 (February 21, 2017): 84. http://dx.doi.org/10.24002/kinerja.v19i1.536.

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This study examines the impact of audit quality on Real Earnings Management (REM). Real earningsÂ management is defined as management actions that deviate from normal business practices, undertaken withthe primary objective of meeting certain earnings thresholds (Roychowdhury, 2006). One proxy is taken for realÂ earnings management, while abnormal operating cash flows and proxy for audit quality are taken as the size ofÂ audit firm. Research samples are selected from the population of manufacturing companies listed in Bursa EfekÂ Indonesia from year 2007 to 2011. Sample criteria is companies which have strong incentive to engage in realÂ earnings management and 126 companies are selected. Multiple Regression Model has been applied for dataÂ analysis. It is found that impact of audit quality on real earnings management is positive. This result concludesÂ that audit quality is not a warranty that a companyâ€™s financial statement is free from earnings management.Keywords: audit quality, earnings management, real earnings management, abnormal cash flow operation.

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Schrand, Catherine. "Determining Earnings Quality." AIMR Conference Proceedings 2004, no. 3 (April 28, 2004): 28–40. http://dx.doi.org/10.2469/cp.v2004.n3.3394.

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Bender, Jennifer, and Frank Nielsen. "Earnings Quality Revisited." Journal of Portfolio Management 39, no. 4 (July 31, 2013): 69–79. http://dx.doi.org/10.3905/jpm.2013.39.4.069.

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Salleh, Zalailah, Hafiza Aishah Hashim, and Nor Raihan Mohamad. "Accrual quality: The presence of women directors on audit committee boards." Corporate Ownership and Control 10, no. 1 (2012): 675–80. http://dx.doi.org/10.22495/cocv10i1c7art3.

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This article examines whether the participation of women on audit committee boards enhances audit committee effectiveness to control earnings management practices. While numerous studies have investigated the effects of women audit committee on earnings management, empirical evidence is rather inconsistent. Therefore, it is imperative to investigate the impact of female representation on audit committee effectiveness. In order to address the objective of the study, we use cross-sectional version of the performance-adjusted current discretionary accruals model to detect earnings management (Kothari, Leone and Wasley, 2005). Using a sample of 356 companies for the year ended 2007; we found a significant negative relationship between the presence of women directors on audit committee boards and earning managements. The results suggest that the presence of women directors on audit committee boards reduces earning management practices.

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Nadirsyah, Nadirsyah, and Fadlan Nur Muharram. "STRUKTUR MODAL, GOOD CORPORATE GOVERNANCE DAN KUALITAS LABA." Jurnal Dinamika Akuntansi dan Bisnis 2, no. 2 (June 21, 2016): 184–98. http://dx.doi.org/10.24815/jdab.v2i2.4217.

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AbstractThe objective of the study was to examine the effect of capital structure and good corporate governance (GCG) on the earnings quality. The GCG variable are proxied by audit committees, independent commissioners, managerial ownership, and institutional ownership. The earnings quality measured by using Capital Adequacy Ratio (CAR) indicator with Earning Response Coeficient (ERC). The data was collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange in the period between 2009 and 2013. By using purposive sampling and balanced panel data, there are 22 companies were selected as the sample. Multiple linier regression model is used to test the hypothesis The results of this study are capital structure, independent commissioners, audit committees, managerial ownership, and institutional ownership affected on the earnings quality simultaneously. Capital structure partially affected on the earnings quality. The audit committees, independent commissioners, managerial ownership, and institutional ownership affected on the earnings quality partially have an effect on the earnings quality. Keywords: capital structure, good corporate governance, earnings quality, ERC

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Kontesa, Maria, Andreas Lako, and Wendy Wendy. "Board capital and earnings quality with different controlling shareholders." Accounting Research Journal 33, no. 4/5 (July 22, 2020): 593–613. http://dx.doi.org/10.1108/arj-01-2020-0017.

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Purpose The purpose of this study is to examine the relationship between board capital and firm earnings quality with different controlling shareholders for a sample of 252 listed firms in Indonesia over the period 2011–2017. Design/methodology/approach This study uses a two-step dynamic generalized method of moments panel regression to estimate the board capital effect on earnings quality. The board capital measure is constructed from educational capital, networking capital and experience capital. Meanwhile, discretionary accrual is used as the proxy for earnings quality. All financial data is from the annual report. Board capital data is a combination of an annual report, RelSci data, Linkedin searching and Bloomberg data. Findings The findings of this study report that board capital has a significant effect on earnings quality. Higher board capital may result in better earnings quality. In further investigation, this study finds that firms with higher education backgrounds tend to have better earnings quality. Meanwhile, firms with higher experienced board members tend to have bad earnings quality. Additionally, networking capital does not have any impact on earnings quality. The findings of this study also document a strong size effect of controlling shareholders in moderating the relationship between board capital and earnings quality. Research limitations/implications This study contributes to upper-echelon, institutional, positive accounting and agency theory. It implies that agency cost plays an important role in that relationship. In a more deep analysis, this study records different board capital effects on earnings quality across controlling shareholders. Practical implications Shareholders should elect board directors following their competencies and should note that not all competencies will give a quality earning report. The educational background of board members will enhance earnings quality, but the experience of a board member will reduce the earnings quality. Further, the relationship between board capital and earnings quality is significantly moderated by controlling shareholders, implying that different controlling shareholders need different board capital. Originality/value This study examines board capital effects on earnings quality with different controlling shareholders using four major theories. The board capital measure is tedious and detailed allowing to capture the comprehensive human capital.

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Rahmawati, Dina, and Erika Astriani Aprilia. "PENGARUH PERTUMBUHAN LABA, KUALITAS AUDIT, PRUDENCE, STRUKTUR MODAL, DAN VOLUNTARY DISCLOSURE TERHADAP KUALITAS LABA." Jurnal Revenue : Jurnal Ilmiah Akuntansi 3, no. 1 (June 30, 2022): 383–94. http://dx.doi.org/10.46306/rev.v3i1.91.

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This study aims to determine the effect of Earnings Growth, Audit Quality, Prudence, Capital Structure, and Voluntary Disclosure on Earnings Quality in Kompas 100 Index companies for the 2016-2020 period. Profit Growth Variable as measured by Profit Growth Index, Audit Quality measured by Dummy Variable, Prudence measured by KNSV, Capital Structure as measured by DER, Voluntary Disclosure as measured by IPS, and Earning Quality as measured by QER. This research is a quantitative study and uses secondary data in the form of annual financial reports from the IDX. The sampling technique in this study used purposive sampling method, obtained 42 companies as research samples. Data analysis tool using software program Eviews version 9. The results show that simultaneously Earnings Growth, Audit Quality, and Voluntary Disclosure have no effect on Earnings Quality, while Prudence and Capital structure has a significant positive effect on Earnings Quality

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Munggaran, Elis Asri, and I. Gede Sudi Adnyana. "Analysis Of Conservatism Accounting And Conflict Bondholders-Shareholder Against Quality Of Profit In Indonesia And Australia And Its Comparison." Riset 2, no. 2 (September 26, 2020): 264–76. http://dx.doi.org/10.35212/riset.v2i2.57.

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This study aims to determine the effect of accounting conservatism and the conflict of bondholder-shareholders on the companies' earnings quality that list on the Indonesian Stock Exchange (IDX) and the Australian Securities Exchange (ASX). Besides, this study also aims to determine differences in Indonesia's earning quality level and Australia financial statements. The research method used is a quantitative statistical analysis using the classic assumption test, multiple regression analysis, T-test, and F test by a significance level of 5%. This study's independent variable (X) is accounting conservatism and shareholder bondholder conflict with the dependent variable (Y), earnings quality. The result of the analysis that has been done proves that partially and simultaneously, accounting conservatism has a significant effect on the earning quality in Indonesian and Australian companies. Meanwhile, in the study of the bondholder-shareholder conflict on earning quality shows that it does not affect achieving quality. But, simultaneously, it involves reaching quality in Indonesian and Australian companies. Meanwhile, based on descriptive statistical analysis, earnings quality in Australia is better than in Indonesia.

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Nirmalasari, Febriyana, and Listyorini Wahyu Widati Wahyu Widati. "Pengaruh leverage, ukuran perusahaan, dan profitabilitas terhadap kualitas laba." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 12 (July 25, 2022): 5596–605. http://dx.doi.org/10.32670/fairvalue.v4i12.1876.

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Earnings quality is the quality of earnings information available to the public that is able to show the extent to which earnings can influence decision making and can be used by investors to assess the company. The quality of earnings in a financial report is very important, because if the quality of the company’s earning is low, it shows actual information about management performance in that period. If the company’s profits increase, the profits contained in the company’s financial statements cause managers to take various ways to prepare financial statements as effectively as possible for both internal and external parties. This study aims to analyze and examine the effect of leverage, firm size, and profitability on earnings quality. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period with a total sampel of 380 companies. The sampling method used in this research is purposive sampling. The data analysis techique used in this study in multiple regression analysis and using the SPSS 24 program. The results of the research conducted state that leverage has a significant negative effect on earnings quality, firm size has no effect on earnings quality, and profitability has a significant positive effect on earnings quality.

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Aprilian, Rani, Kiagus Andi, and Yunia Amelia. "THE EFFECT OF PROFITABILITY AND GOOD CORPORATE GOVERNANCE ON EARNINGS QUALITY." Jurnal Akuntansi dan Keuangan 25, no. 1 (January 20, 2020): 13–27. http://dx.doi.org/10.23960/jak.v25i1.238.

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This study aims to examine the effect of profitability and good corporate governance on earnings quality in food and beverage companies listed on Indonesia Stock Exchange (IDX) 2015-2018 period. Profitability is calculated using Return on Assets (ROA). The proxy of Good Corporate Governance are institutional ownership, managerial ownership, audit committee, and independent commissioner. The dependent variable in this study is earnings quality measured by discretionary accrual using Modified Jones Model to detect earning management. This study used secondary data from the official website of Indonesian Stock Exchange (www.idx.co.id) and the sampling method in this study uses purposive sampling method. The data analysis in this study using multiple linear regression analysis. The results of this study indicate that profitability and audit committee have a positive effect on earnings quality, while the independent commissioner has a negative effect on earnings quality. Other independent variables i.e. institutional ownership and managerial ownership have no significant effect on earnings quality

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Santoso, Eko Budi, and Meiliana Tan. "PENGARUH MEKANISME CORPORATE GOVERNANCE, PENGUNGKAPAN SOSIAL, DAN PERINGKAT CGPI TERHADAP KUALITAS LABA." Jurnal Riset Akuntansi dan Keuangan 7, no. 1 (February 1, 2011): 1. http://dx.doi.org/10.21460/jrak.2011.71.29.

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The objective of this research is to examine the influence of several corporate governance mechanisms, namely managerial ownership and institutional ownership; information of corporate social responsibility (CSR) disclosed in the companies’ annual reports, and the rate of corporate governance perception index (CGPI) on earnings quality (measured by earning response coefficient/ERC). The sample of this research is all private company listed on Indonesia Stock Exchange (IDX) since 1993 which include the top ten and non-top ten of corporate governance perception index (CGPI) rate in 2002-2008, except 2007. The number of sample is 53 samples from 28 companies collected. By using regression analysis, the result of this research show that : (a) managerial ownership has no influence on earnings quality;(b) institutional ownership has no influence on earnings quality; (c) the level of CSR disclosure has influence on earnings quality; and (d) the corporate governance perception index (CGPI) rate has no influence on earnings quality in five percent level of significance,but it is significant in ten percent level of significance. This result indicates that investors asses the CSR information disclosed by the companies in their annual reports for their investment decision.Keywords: corporate governance mechanism, corporate social responsibility, earning quality

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Ayem, Sri, and Yuliana Adelheit Knoba. "PENGARUH KEPEMILIKAN INTITUSIONAL DAN KUALITAS AUDIT TERHADAP EARNINGS MANAGEMENT DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI." SIMAK 19, no. 02 (November 19, 2021): 248–67. http://dx.doi.org/10.35129/simak.v19i02.244.

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This research aims to determine the effect of institutional ownership and audit quality on earnings management with financial distress as a moderating variable. The research sample was selected using a purposive technique and taken were the annual financial reports of manufacturing companies that were registered consistently during the last four years, namely 2016-2019 with a sample size of 14. The results of this study indicate that institutional ownership has a negative and significant effect on earning management, audit quality has a negative effect on earnings management, financial distress can moderate the relationship between institutional ownership and earnings management, financial distress can moderate the relationship between audit quality and earnings management

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Khair, Ummul, Kamaluddin Kamaluddin, and Eddy Suranta. "PENGARUH KEPEMILIKAN MANAJERIAL DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA DENGAN KEPEMILIKAN PENGENDALI SEBAGAI VARIABEL MODERASI." JURNAL FAIRNESS 5, no. 2 (April 1, 2021): 1–24. http://dx.doi.org/10.33369/fairness.v5i2.15304.

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Ownership structure is very important because it is closely related to the operational control of the company. From the point of view of the theory of accounting, earnings management is determined by the motivation of the company manager. Different motivations will result in a different amount of earning management, such as the manager who also shareholders of the company with a manager who is not a shareholder and board composition also plays an important role in control of what is done by the executive or the board of directors as well as monitoring the effectiveness of the board of commissioners are affected by some degree of ownership concentration, and the relationship between managerial ownership with earnings quality is interaction by ownership concentration. This study aimed to determine the effect of managerial ownership on earnings quality, the proportion of independent directors on the quality of earnings, the interaction between managerial stock ownership by the controlling stake of the quality of earnings and the interaction between the proportion of independent directors with a controlling stake of the quality of earnings. The research sample using companies listed in Indonesia Stock Exchangein 2009-2011. “The technique of purposive sampling method. “These result indicate that managerial ownership has a negative effect on the quality of earnings, proportion of independent directors has a positive effect on the quality of earnings, the interaction between managerial stock ownership with no controlling shareholding positive effect on earnings and the quality of interaction between the proportion of independent directors with a controlling shareholding positive effect on earnings quality .

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Meihami, Bahram, Zeinab Varmaghani, and Hussein Meihami. "An Investigation on the Earnings Quality in Companies (Evidence from Iran)." International Letters of Social and Humanistic Sciences 11 (September 2013): 91–99. http://dx.doi.org/10.18052/www.scipress.com/ilshs.11.91.

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A considerable focus of bottom-line income losses is important in the case of investigating quality of earnings. The future of stock returns is all associated with accruements that are in relation with reliability, and negativity. Earning increases that are accompanied by high accruals, suggesting inferiority of earnings, are related with poor future returns. This study describes the investigation of different hypotheses earnings manipulation, extrapolative fundaments about future growth, and under reaction to changes in business conditions to explain accruals’ predictive power. Differentiations between the hypotheses are grounds on operating performance, the behavior of individual accrual items, discretionary versus fixed investment trust components of accruals, and special items. In the main hypothesis we tested stock return and Earning Quality separately. In this investigation firms in according to a mount of accruals. Later on the validity using within-industry comparisons, and data on Tehran stocks was checked. This means that earnings management occurs with a time lag by market participants. In this research it was indicated that components of accruals including changes in accounts receivable, inventory, other current assets, current liabilities and other current liabilities have not significant effect on stock return. It was also indicated that for discretionary accruals, decreasing of stock return is greater than the decreasing of stock return for non-discretionary accruals.

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Ahmad, Israr, Aidilla Fitri, and Farida -. "The Relationship between earnings quality and financing approach." Journal of Management and Accounting Studies 7, no. 03 (September 29, 2020): 70–74. http://dx.doi.org/10.24200/jmas.vol7iss03pp70-74.

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The purpose of this study is to investigate the relationship between earnings quality and financing approach. In this study, target financial leverage surplus is as independent variables and earnings quality, financing through stocks, financing through debt as dependent variables and company size, growth opportunities of company and systematic risk are as control variables. The statistical population of the present study is companies active in Jakarta Stock Exchange according to the subject and its application. In this study, 90 companies were selected. The data of this study were collected annually using information from companies listed in Jakarta Stock Exchange from the beginning of 2014 to the end of 2016 and the results of hypotheses' test were presented. In this study, multivariate regression analysis with panel data with fixed effects was used to investigate the hypotheses. The results show that there is no significant relationship between leverage companies with high earning quality and equity financing and financing through stocks and there is no significant relationship between non-leverage companies with low earning quality and financing through stocks.

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Agatha, Anastasia, and Sri Ayem. "Pengaruh Corporate Social Responbility, Ukuran Perusahaan, dan Kualitas Audit terhadap Manajemen Laba." Reslaj : Religion Education Social Laa Roiba Journal 4, no. 5 (March 7, 2022): 1317–29. http://dx.doi.org/10.47467/reslaj.v4i5.1117.

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The purpose of this study is to examine the effect of corporate social responsibility, company size, and audit quality on earnings management in LQ45 indexed companies in 2016-2019. The study used quantitative methods, the sample used was purposive sampling, there were 20 samples of which there were 80 observational data. The study used multiple linear regression analysis with the help of the IBM SPSS 20.0 program. the results of the study prove three important findings: (1) CSR has a positive effect on earnings management, (2) firm size has a positive effect on earnings management, and (3) audit quality has no significant effect on earnings management. Keywords: Earning Management, Corporate Social Responsibility, Company Size, Audit Quality

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Malau, Melinda. "THE EFFECT OF EARNINGS PERSISTENCE AND EARNINGS TRANSPARENCY ON COMPANY PERFORMANCE WITH CORPORATE GOVERNANCE AS MODERATING VARIABLE (Empirical Study in Manufacturing Company that Listed in Indonesia Stock Exchange in 2014-2016)." EAJ (ECONOMICS AND ACCOUNTING JOURNAL) 2, no. 2 (August 12, 2019): 86. http://dx.doi.org/10.32493/eaj.v2i2.y2019.p86-94.

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ABSTRACTEarnings persistence and earnings transparency are an important factors in company performance. The quality of financial statement will differentiate performance between one company to another. The research purposed to analyze the effect of earnings persistence and earnings transparency on the company performance. In addition, the research purposed to analyze corporate governance as a moderating variable can strengthens the effect between earnings persistence and earnings transparency on company performance. This research using sample of 363 firms-year in 2014-2016 and applying panel data analysis. The results show that earnings persistence variable has a positive significant effect on the company performance. Earning transparency also has a positive significant effect on company performance. For corporate governance as a moderation variable strengthens the effect between earnings persistence and earning transparency to the company performance. Size and age also have a positive significant effect on company performance. Keywords: earnings persistence; earnings transparency; company performance; corporate governance.

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Heni Nurlailia and Deasy Ervina. "Faktor-Faktor yang Berpengaruh pada Kualitas Laba (Studi pada Sektor Perdagangan Besar/Grosir dan Kecil/Eceran dalam Bursa Efek Indonesia 2016-2018)." JFAS : Journal of Finance and Accounting Studies 2, no. 3 (November 3, 2020): 177–90. http://dx.doi.org/10.33752/jfas.v2i3.242.

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Earnings quality provides an explanation related to the company's financial achievement, which in turn can be used as a basis for consideration by users of financial statements. A profit has a quality meaning if the company is able to use its operating cash inflows to finance the company's operating activities. This research is intended to examine the influence of earning quality factors. The type of research used is quantitative research. This study was conducted on the IDX by selecting the population in the large / wholesale and small / retail trade sector for the period 2016-2018. The sample obtained is 72. The required hypothesis testing is multiple linear regression. The research found that (1) profitability has no affect on earning quality, (2) liquidity affects on earnings quality, (3) levareage has no affects on earning quality, and (4) also firmsize has no affects on earning quality.

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Suhendra, Suhendra. "Peranan Struktur Modal, Net Financing, Profitabilitas dan Likuiditas pada Kualitas Laba Perusahaan Properti." Jurnal Accounting Information System (AIMS) 5, no. 1 (March 31, 2022): 74–83. http://dx.doi.org/10.32627/aims.v5i1.445.

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This study aims to examine and analyze the effect of capital structure, net financing, profitability, and liquidity on earning quality. This study uses data from property companies in Indonesia for the period 2013-2018 with 20 samples of companies. In this study, capital structure is calculated based on the capital structure using financial leverage measure with the formula debt to equity ratio. Net financing is measured using net equity in the current period less current debt to total assets in the previous period. Profitability is measured using return on equity, current asset ratio is used for liquidity. Earnings quality is calculated based on the earnings response coefficient. The results show that capital structure has a positive effect on earnings response coefficient, net financing has no effect on earnings response coefficient, profitability has a positive effect on earnings response coefficient and liquidity has no effect on the earnings response coefficient. Capital structure and profitability have a positive effect on earnings quality, with this condition company needs to focus on how to manage capital structure and focus on profitability to keep maintain earnings quality. Net financing and liquidity have no effect on earnings quality, have a meaning the company that has a good capital structure and profitability, will impact to a good capability to cover the liquidity and manage asset, debt, and net worth.

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Polimpung, Lisa J. C. "Pengaruh Good Corporate Governance Terhadap Kualitas Laba Perusahaan (Studi pada Perusahaan Sektor Consumer Goods dalam Bursa Efek Indonesia Periode 2016-2018)." Jurnal Akuntansi 12, no. 2 (October 26, 2020): 215–22. http://dx.doi.org/10.28932/jam.v12i2.2305.

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Financial statements reflect the state of the company where in a financial statement a person can get various kinds of information where one of them is profit. Before investors make an investment they will use information about earnings for their consideration. This causes earnings quality to be one of the most important aspects because it is used in evaluation materials to measure the performance of a company because investors expect quality earnings. Earnings quality is one of the driving factors used by investors before making investment decisions. This study wants to see whether the variables contained in good corporate governance which are divided into managerial ownership, institutional ownership, the size of the public accounting firm, audit committee and committee board have an influence on the quality of corporate earnings. This study conducted a study of companies listed on the Indonesia Stock Exchange in the period 2016-2018 where the number of observations was 60 observations and examined using the calculation of the coefficient of determination and multiple regression. The results found are managerial ownership and audit committee have an influence on earnings quality while other variables have no influence. Keywords: Good Corporate Governance, Earning Quality

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Jonathan, Jonathan, and Nera Marinda Machdar. "PENGARUH KUALITAS LABA TERHADAP NILAI PERUSAHAAN DENGAN REAKSI PASAR SEBAGAI VARIABEL INTERVENING." Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT 3, no. 1 (February 28, 2018): 67–76. http://dx.doi.org/10.36226/jrmb.v3i1.87.

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This study aims to determine the effect of earnings quality to firm value with market reaction as intervening variable. This study conducted by using the secondary data. Analysis method was the multiple linear regression analysis by utilizing SPSS 22 program and path analysis. The population in this study is the manufacturing companies listed on the Indonesian Stock Exchange during the period 2010-2015. The determination of the sample used a purposive sampling method and obtained 104 companies as a sample. The result showed that (a) earnings quality significantly negative affect on firm value, (b) earnings quality doesn’t effect significantly of firm value through market reaction, (c) earnings quality doesn’t effect significantly of market reaction and (d) debt equity ration and leverage as control variable, only debt quity ratio significantly effect of firm value . Keywords: earning quality, firm value, market reaction, abnormal return

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Ghosh, Aloke, Zhaoyang Gu, and Prem C. Jain. "Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients." Review of Accounting Studies 10, no. 1 (March 2005): 33–57. http://dx.doi.org/10.1007/s11142-004-6339-3.

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Abdel-Meguid, Ahmed M., Guy D. Fernando, Richard A. Schneible, and SangHyun Suh. "Differential Interpretations and Earnings Quality." Accounting Horizons 33, no. 2 (May 1, 2019): 59–73. http://dx.doi.org/10.2308/acch-52435.

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SYNOPSIS We investigate the association between earnings quality and investor disagreement regarding the valuation consequences of earnings announcements. A primary purpose of financial reporting, including periodic earnings releases, is to convey useful information to investors. However, earnings may be of low quality due to an inherent failure in the accounting process to accurately represent the economic entity, unintentional errors, or intentional manipulation on the part of management. We argue that low-quality earnings will be associated with more divergent opinions regarding the implication of the earnings signal (i.e., differential interpretations) and, thus, be reflected in their trading activity. We use two abnormal accrual measures and an earnings persistence measure as proxies for earnings quality. We proxy for differential interpretations using abnormal trading volume unrelated to returns and analyst forecast jumbling. Our results show that low earnings quality is associated with more differential interpretations of earnings announcements measures.

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Abou-El-Sood, Heba, and Dalia El-Sayed. "Abnormal disclosure tone, earnings management and earnings quality." Journal of Applied Accounting Research 23, no. 2 (January 6, 2022): 402–33. http://dx.doi.org/10.1108/jaar-07-2020-0139.

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PurposeThe authors investigate whether abnormal tone in corporate narrative disclosures is associated with earnings management and earnings quality, in an emerging market context. Based on agency theory and opportunistic/impression management perspective, this study examines whether executives manage disclosure tone to support their opportunistic behavior, when using earnings management.Design/methodology/approachThis study uses a sample of earnings press releases of publicly traded firms in the MENA region during 2014–2019. It employs textual analysis to measure disclosure tone. The authors estimate abnormal disclosure tone after controlling for firm characteristics. Discretionary accruals proxy for earnings management and are estimated using Modified Jones model. Earnings quality is measured using accounting-based and market-based proxies: earnings smoothness, persistence, predictability and value relevance/informativeness.FindingsResults show a positive association between abnormal disclosure tone and earnings management. Additionally, results show that earnings persistence is higher for firms with lower levels of abnormal disclosure tone. Results are sustained for earnings smoothness, but not for predictability and value relevance/informativeness.Research limitations/implicationsResults provide initial evidence of management's use of tone management jointly with earnings management. This adds to prior studies adopting the opportunistic perspective of disclosure tone, through showing that discretionary tone in narrative disclosures can be strategically used by management to influence investors' perceptions.Practical implicationsThe results provide valuable insight to board of directors, auditors and market participants on the possible biases emerging from tone of narrative disclosures in corporate reports. For regulators and standard-setters, results shed light on the need for regulations and rules beyond financial statements, to guide disclosure of narrative information in different corporate reports.Originality/valueThis study contributes to the rare evidence that investigates textual disclosure characteristics to uncover management's opportunistic practices and assess earnings quality. Where majority of studies concentrate on developed markets, this study provides novel evidence of emerging markets by examining the association between abnormal disclosure tone and earnings management/earnings quality. Also, it validates the tone management model proposed by Huang et al. (2014) for capturing tone manipulation.

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Shaw, Kenneth W. "Corporate disclosure quality, earnings smoothing, and earnings' timeliness." Journal of Business Research 56, no. 12 (December 2003): 1043–50. http://dx.doi.org/10.1016/s0148-2963(01)00328-9.

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Beyer, Anne, Ilan Guttman, and Iván Marinovic. "Earnings Management and Earnings Quality: Theory and Evidence." Accounting Review 94, no. 4 (September 1, 2018): 77–101. http://dx.doi.org/10.2308/accr-52282.

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ABSTRACT We study a model of earnings management and provide predictions about the time-series properties of earnings quality and reporting bias. We estimate the model to empirically separate two components of investor uncertainty: fundamental economic uncertainty, and information asymmetry between the manager and investors due to reporting noise. We find that (1) the null hypothesis of zero reporting bias is rejected; (2) the ratio of the variance of the noise introduced by the reporting process to the variance of earnings shocks is, on average, 45 percent; (3) the reporting noise plays a significantly less prominent role in valuation, due to the persistence of shocks to economic earnings; (4) the magnitude of investors' uncertainty created by reporting noise about firms' assets in place and about future earnings is similar; and (5) ignoring the possibility of reporting distortions would bias the estimates of variance and persistence of economic earnings.

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Lusiani, Siti, and Muhammad Khafid. "Pengaruh Profitabilitas, Sturktur Modal dan Ukuran Perusahaan terhadap Kualitas Laba dengan Kepemilikan Manajerial sebagai Variabel Moderating." Owner 6, no. 1 (February 4, 2022): 1043–55. http://dx.doi.org/10.33395/owner.v6i1.719.

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The purpose of this study is to find empirical evidence regarding the effect of profitability, capital structure, and firm size on earnings quality with managerial ownership as a moderating variable. The sampling technique was determined by purposive sampling method which was based on the criteria set by the researcher and resulted into 79 units of analysis as observation object. The population in this study are manufacturing companies listed in the Indonesia Stock Exchange during 2016 to 2019 period. The data was collected using documentation method. The data was analysis used descriptive statistical analysis and moderate regression analysis with the tools IBM SPSS Statistic 21. The result of this study proves empirically that profitability and capital structure have an effect to earnings quality. Meanwhile firm size does not affect earnings quality. Furthermore, managerial ownership is able to moderate the effect of profitability and capital structure on earning quality. However, managerial ownership can not moderate the effect of firm size on earning quality. Future research are suggeste to expand the sample of companies from various sectors and increase the research period. Furthermore, it is recommended to add other variabels which might effect earnings quality. Regarding variable measurement it is also suggested to use another method measure each variable.

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Jaya Kirana, Dwi, Ekawati Jati Wibawaningsih, and Aniek Wijayanti. "THE ROLE OF CORPORATE GOVERNANCE IN CONSTRAINING EARNING MANAGEMENT." Journal of Accounting and Finance Management 1, no. 2 (September 4, 2020): 156–68. http://dx.doi.org/10.38035/jafm.v1i2.21.

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This study examines whether corporate governance measured by audit quality, ownership structure, and board of commissioners quality has an effective role in constraining earnings management in Indonesia. The sample of this research is 163 companies in non-financial sectors listed on the Indonesia Stock Exchange in the period 2014-2018. Regression analysis is used to test the research hypothesis. Discretional accruals were used to measure earning management. The results show that the audit firm’s reputation as a proxy of audit quality has a negative significant influence (at the 5% level) on earning management practices. Contrary to the hypothesis, we found that the size of the board of commissioners has a positive significant influence (at the 5% level) on earnings management. These findings provide practical advice for the government and shareholders in providing effective corporate governance mechanisms in constraining earnings management.

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Pujiati, Diyah, Supriyati, and Riski Aprillia Nita. "Determinant of Earnings Quality." International Journal of Finance & Banking Studies (2147-4486) 11, no. 1 (March 2, 2022): 177–89. http://dx.doi.org/10.20525/ijfbs.v11i1.1520.

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The quality of earnings indicates the current or future capability of the company to support the decisions made by managing board and other stakeholders. This research have to goal to examine the determinant of earnings quality in Indonesia, including: IFRS convergence, accounting disclosures, and audit committees. Data were acquired from official website in period of 2016-2018 and number of data was 212 observation data. Method of analysis involved regression test and classical assumption test. Result of research showed that the audit committee had a positive effect on earnings quality, while the convergence of IFRS and accounting disclosure cannot affect earnings quality. Research model was tested using control variables, respectively leverage, liquidity and company size. The test found that leverage is the only control variable that affects earnings quality. Information in financial statements is not the most important information to investors. Audit committee and creditor contribution play more important role in decisions regarding earnings quality.

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Alvin, Alvin, and Yulius Kurnia Susanto. "FACTORS AFFECTING EARNINGS QUALITY." Jurnal Bisnis dan Akuntansi 24, no. 1 (June 24, 2022): 145–56. http://dx.doi.org/10.34208/jba.v24i1.1401.

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The research aims to obtain empirical evidence about factors that affect earnings quality, particularly, the influence of auditor size, audit tenure, audit specialization, firm size, audit committee, leverage, investment opportunity set (IOS), growth opportunity, managerial ownership, and institutional ownership on earnings quality. The population used in this research are all manufacturing companies that are listed in Indonesia Stock Exchange from 2014-2020 and use purposive sampling as the sampling method. Through this method, forty-five (45) manufacturing companies fit with the sampling criteria and chosen as the sample with a total of 135 data. This research uses multiple regression method to analyse the data. The results of multiple regressions show that auditor size, audit tenure, audit specialization, firm size, and leverage have an effect on earnings quality, while the other 5 variables, which are investment opportunity set (IOS), growth opportunity, managerial ownership, and institutional ownership has no effect on earnings quality. Audit specialization has positive effect on earnings quality as those auditors will have deeper understanding regarding the industry, enabling them to better ensure earnings is of high quality.

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Journal articles on the topic 'Earnings quality'

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