Information Asymmetry and the Accrual Anomaly

2013 ◽  
Author(s):  
Ingoo Han ◽  
Bo Young Kim ◽  
Jaywon Lee ◽  
Sang Hyun Park
Keyword(s):  
Information Asymmetry ◽  
Accrual Anomaly

Information Asymmetry and the Accrual Anomaly

2018 ◽  
Vol 47 (4) ◽  
pp. 571-597 ◽  
Author(s):  
Sang Hyun Park ◽  
Ingoo Han ◽  
Jaywon Lee ◽  
Boyoung Kim
Keyword(s):  
Information Asymmetry ◽  
Accrual Anomaly

IPO of SMEs and Information Asymmetry

2020 ◽  
Vol 11 (2) ◽  
pp. 173-188
Author(s):  
Joo-Hwan Kim ◽  
Jin-Woo Park
Keyword(s):  
Information Asymmetry

A PROBLEM OF INFORMATION ASYMMETRY IN THE MARKET OF ORGANIC PRODUCTS

2019 ◽  
pp. 66-73
Author(s):  
B. Tagarov
Keyword(s):  
Information Asymmetry ◽  
Organic Products

Blockchain in Supply Chain: Case Study of Lottemart Ciputat

2019 ◽  
Vol 5 (1) ◽  
pp. 38-49 ◽  
Author(s):  
B. K. Handoyo ◽  
M. R. Mashudi ◽  
H. P. Ipung
Keyword(s):  
Decision Making ◽  
Supply Chain ◽  
Supply Chain Management ◽  
Information Asymmetry ◽  
New Technology ◽  
Business Case ◽  
Analysis Method ◽  
Chain Management ◽  
Production Processes

Current supply chain methods are having difficulties in resolving problems arising from the lack of trust in supply chains. The root reason lies in two challenges brought to the traditional mechanism: self-interests of supply chain members and information asymmetry in production processes. Blockchain is a promising technology to address these problems. The key objective of this paper is to present qualitative analysis for blockchain in supply chain as the decision-making framework to implement this new technology. The analysis method used Val IT business case framework, validated by the expert judgements. The further study needs to be elaborated by either the existing organization that use blockchain or assessment by the organization that will use blockchain to improve their supply chain management.

PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, TEKANAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN DI PEMERINTAH KABUPATEN BANYUMAS

2017 ◽  
Vol 13 (2) ◽  
pp. 142-153
Author(s):  
Ody Tegar Permana ◽  
Eliada Herwiyanti ◽  
I Wayan Mustika
Keyword(s):  
Organizational Commitment ◽  
Information Asymmetry ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Budgetary Slack ◽  
Budgetary Participation ◽  
Independent Variable ◽  
Spss Software ◽  
Government Institution

This study aims to determine the effect of budgetary participation, information asymmetry, budget pressure, and organizational commitment to budgetary slack. Population in this research is all government institution in Banyumas Regency. The sample selection was conducted by census method. Dependent variable used in this research is budget slack, while the independent variable used in this research is budget participation, information asymmetry, budget pressure, and organizational commitment. The data has been collected through questionnaires, then processed with the help of SPSS software. Based on the results of multiple linear regression analysis concluded that budgetary participation, information asymmetry, and organizational commitment affect the budget slack while budget pressure has no effect. The results of this study increasingly complement previous studies in the field of management accounting, especially in the scope of budgeting.   Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, asimetri informasi, tekanan anggaran, dan komitmen organisasi terhadap senjangan anggaran. Populasi dalam penelitian ini adalah seluruh instansi pemerintahan di Kabupaten Banyumas. Pemilihan sampel dilakukan dengan metode sensus. Variabel dependen yang digunakan dalam penelitian ini adalah senjangan anggaran, sedangkan variabel independen yang digunakan dalam penelitian ini adalah partisipasi anggaran, asimetri informasi, tekanan anggaran, dan komitmen organisasi. Data yang telah dikumpulkan melalui isian kuesioner, selanjutnya diolah dengan bantuan software SPSS. Berdasarkan hasil analisis regresi linear berganda disimpulkan bahwa partisipasi anggaran, asimetri informasi, dan komitmen organisasi berpengaruh terhadap senjangan anggaran sedangkan tekanan anggaran tidak berpengaruh. Hasil penelitian ini semakin melengkapi penelitian-penelitian sebelumnya di bidang akuntansi manajemen khususnya di lingkup penganggaran.

A Study on Information Asymmetry between Home Sales Price and Chonsei Price by Peak Season

2019 ◽  
Vol 18 (2) ◽  
pp. 115-133
Author(s):  
Haejung Chun
Keyword(s):  
Information Asymmetry ◽  
Sales Price ◽  
Home Sales

The Differential Attributes of Information Asymmetry and Accrual Quality on the Seasoned Equity Offerings

2020 ◽  
Vol 29 (1) ◽  
pp. 163-200
Author(s):  
Mi Suk Kim ◽  
Hark Ppin Yhim
Keyword(s):  
Information Asymmetry ◽  
Seasoned Equity Offerings ◽  
Equity Offerings ◽  
Accrual Quality

The Effect of Price Limits on Intraday Volatility and Information Asymmetry

CFA Digest ◽  
2009 ◽  
Vol 39 (3) ◽  
pp. 55-57
Author(s):  
Chenchuramaiah T. Bathala
Keyword(s):  
Information Asymmetry ◽  
Price Limits ◽  
Intraday Volatility

The Impact of Regulation Fair Disclosure: Trading Costs and Information Asymmetry

CFA Digest ◽  
2004 ◽  
Vol 34 (4) ◽  
pp. 9-10 ◽  
Author(s):  
William A. Trent
Keyword(s):  
Information Asymmetry ◽  
Trading Costs ◽  
Regulation Fair Disclosure ◽  
Fair Disclosure ◽  
The Impact
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