scholarly journals CORPORATE GOVERNANCE SCORE AND EARNINGS QUALITY OF COMPANIES LISTED IN THE STOCK EXCHANGE OF THAILAND

2018 ◽  
Author(s):  
Kanibhatti Nitirojntanad
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Stock Exchange Of Thailand

scholarly journals Earnings quality and corporate governance bonding

2013 ◽  
Vol 10 (2) ◽  
pp. 183-194 ◽  
Author(s):  
Ling Mei Cong
Keyword(s):  
Corporate Governance ◽  
Capital Market ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Positive Association ◽  
Primary Objective ◽  
National Standards ◽  
International Capital ◽  
Full Sample

The primary objective of this paper is to investigate whether corporate governance bonding is significantly associated with the earnings quality of PRC foreign primary listing firms. By analyzing a base sample of 245 PRC foreign primary listing firms listed on the Hong Kong Stock Exchange (HKEx) or Stock Exchange of Singapore (SGX) in 2010, we find a positive association for our full sample. Additional tests indicate the relationships are stronger for PRC foreign primary listing firms incorporated outside of the PRC. Our findings have implications for various interested parties. For example, our findings suggest international capital market regulators may need to implement policies to ensure closer streamlining of corporate governance standards of PRC foreign primary listing firms and national standards.

scholarly journals Pengaruh Good Corporate Governance Terhadap Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

2020 ◽  
Vol 20 (3) ◽  
pp. 281-290
Author(s):  
Adelina Suryati
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Company Size ◽  
Good Corporate Governance ◽  
Corporate Earnings

This study aims to determine the effect of good corporate governance on earnings quality with firm size as a moderating variable. This research was conducted on the Indonesia Stock Exchange by selecting a sample of companies listed in the CGPI index from 2014 to 2018. The results of this study indicate that good corporate governance has a significant effect on earnings quality and firm size has a significant effect on earnings quality, and company size is able to strengthen Good corporate governance on earnings quality, which means that the higher the value of good corporate governance in large companies, the higher the quality of corporate earnings, so company size can strengthen the effect of good corporate governance on earnings quality. Keywords: Earnings Quality, Firm Size, Good Corporate Governance   Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance terhadap kualitas laba dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini dilakukan di Bursa Efek Indonesia dengan memilih sampel perusahaan yang terdaftar dalam indeks CGPI pada tahun 2014 sampai tahun 2018. Hasil penelitian ini menunjukkan bahwa good corporate governance berpengaruh signifikan terhadap kualitas laba dan ukuran perusahaan berpengaruh signifikan  terhadap kualitas laba, serta ukuran perusahaan mampu memperkuat good corporate governance terhadap kualitas laba, yang berarti bahwa semakin tinggi nilai good corporate governance pada perusahaan yang berukuran besar maka akan semakin tinggi pula kualitas laba perusahaan, jadi ukuran perusahaan mampu memperkuat pengaruh good corporate governance terhadap kualitas laba. Kata kunci: Good Corporate Governance, Kualitas Laba, Ukuran Perusahaan

scholarly journals Corporate Governance Disclosure and Earnings Quality: Study on Companies Listed on The ASEAN Star Financial Times Stock Exchange (FTSE)

2021 ◽  
Vol 16 (2) ◽  
pp. 207-232
Author(s):  
Robick Faliana ◽  
◽  
Wiwik Utami ◽  
Keyword(s):  
Corporate Governance ◽  
Stock Market ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Governance Mechanism ◽  
Price Changes ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response

The governance mechanism is different for each company. Therefore, companies need an indicator to measure the quality of governance and one of them is the ASEAN Scorecard. This indicator is used as a standard for measuring the quality of corporate governance in the ASEAN region. The corporate governance mechanism can be a factor in price changes in the stock market. Investors will react to any issues related to it. Price changes that occur on the stock market are a measure of the size of investors in investing because they can affect expected earnings. Although there is quite a lot of research related to it, research on earnings quality that discusses market response to price changes that occur due to the influence of governance mechanisms is limited. This study aimed to examine the effect of corporate governance on earnings quality using companies listed on the Financial Time Stock Exchange ASEAN Star (FTSE ASEAN Star). The study was conducted by examining financial ratios of companies using a cross-sectional data regression model with the Earnings Response Coefficient (ERC) as a proxy. The results showed that corporate governance affected ERC, especially on the disclosure of corporate governance and shareholder rights. Keywords: ASEAN scorecard, corporate governance, earnings response coefficient, disclosure, fraud

scholarly journals Pengaruh Good Corporate Governance Terhadap Kualitas Laba Pada Perusahaan Real Estate dan Property

2019 ◽  
Vol 8 (2) ◽  
pp. 67-76
Author(s):  
Vika Fitranita ◽  
Isma Coryanata
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Descriptive Research ◽  
Good Corporate Governance ◽  
Property Companies

This study aims to analyze the effect of corporate governance on the quality of study earnings in real estate and property companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017. In this study, Good Corporate Governance is analyzed as a factor that can encourage companies to have good earnings quality. This study belongs to the type of descriptive research verification of causality. The population in this study are real estate and property companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017 using the purposive sampling method. The type of data collected and used in this study is secondary data with a method of collecting data through documentation and literature studies. The data analysis method used is simple linear regression analysis that has met the testing of classical assumptions. The results of this study indicate that Good Corporate Governance has no effect on earnings quality because the application of Good Corporate Governance (GCG) in companies in Indonesia has not really been used as a tool to minimize information asymmetry between owners and management, but solely to comply with regulations and conditions that apply only.Key words: Good Coporate Governance, kualitas laba.

scholarly journals Yan Irianis VOL.6 ED 2

2019 ◽  
Author(s):  
Yan Irianis
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Negative Effects ◽  
Earning Quality

This study aims to determine the influence of book tax difference, corporate governance consisting of the independent board of commissioners, institutional ownership and managerial ownership, and liquidity on the quality of earnings in manufacturing companies listed on the Indonesia Stock Exchange. This study used a samples of 19 manufacturing companies listed on BEI in the period 2010-2014. Method of data analysis used multiple linear regression. This result indicates the simultaneously testing of obtained result that book tax difference, independent board of commissioners, institutional ownership, managerial ownership and liquidity significant effect on earning quality. Partially, book tax difference, the board of commissioners independent and influential liquidity positive and significant on earnings quality, liquidity can have negative effects and significant on earnings quality, While the ownership of institutional and managerial ownership no effect on earnings quality.

scholarly journals AN ANALYSIS OF THE EFFECT OF EARNINGS PERSISTENCE, GOOD CORPOARATE GOVERNANCE, AND ACCRUAL COMPONENT TO EARNINGS QUALITY ON BANKING IN INDONESIA IN 2011-2015

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Elok Faiqoh Himmah
Keyword(s):  
Corporate Governance ◽  
Banking Sector ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Earnings Persistence ◽  
Policy Makers ◽  
Quality Literature ◽  
Good Corporate Governance ◽  
Quantitative Descriptive

This study aims to examine empirically the effect of earnings persistence, good corporate governance, and the accrual component of the quality of earnings in the banking sector in Indonesia. Data analysis was performed using quantitative descriptive method that aims to provide an overview of the nature of things that took place at the time the research was done. The study sample consisted of 25 banks listed on the Indonesia Stock Exchange (IDX) with data for a period of 5 years (2011-2015). The results showed that the accrual component of earnings persistence and significant effect on the quality of earnings. The resulting value is significantly smaller than 0.05. While GCG no significant effect on the quality of earnings in the banking sector in Indonesia, where significant value is greater than 0.05. This Study contributes to the existing Earnings Persistence, corporate governance, accrual component and earnings quality literature in emerging markets. In addition, this study offers some useful insights for regulators and policy makers by testing the effect of Banking Indonesia’s reforms on earnings quality  

scholarly journals Earnings Quality: Impact of Income Smoothing, Earnings Persistence, Book Tax Difference with Good Corporate Governance as Moderation

2021 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Feber Sormin ◽  
Titik Aryati
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Income Smoothing ◽  
Earnings Persistence ◽  
Future Earnings ◽  
Good Corporate Governance ◽  
Sample Data ◽  
Negative Effect

This study has a purpose to determine the effect of Income Smoothing, Earnings Persistence, Book Tax Difference on Earnings Quality and moderating effect of Good Corporate Governance. Using 98 sample data from manufacturing entities on the Indonesia Stock Exchange in 2015-2020, a negative effect of earnings persistence on earnings quality, and a positive effect of differential book tax on earnings quality found in this study, while income smoothing does not. In addition, it was found that good corporate governance by institutional ownership as a proxy strengthens the effect of income smoothing on earnings quality and weakens the effect of book-tax differences on earnings quality. This finding can be used by investors in assessing the quality of earnings from financial information issued by issuers so that future earnings prediction analysis can be measured properly so that the desired return target is achieved.

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