scholarly journals EARNING MANAGEMENT MODELING BASED ON FINANCIAL COMMUNICATION

2018 ◽  
Vol 6 (10) ◽  
pp. 274-279
Author(s):  
Mojtaba Mortezaee
Keyword(s):  
Information Asymmetry ◽  
Information Disclosure ◽  
Financial Information ◽  
Earning Management ◽  
Web Based ◽  
Management Incentives ◽  
Financial Communication ◽  
The Relationship ◽  
Financial Communications

The present research is focused on financial communication area and aim to investigate the relationship between company’s web-based financial communications, information asymmetry and earning management. The research is aim to examine whether financial communication besides its usefulness could be act as contributory means for management in order to earning management. In other words, aim to challenges management incentives toward web-based financial information disclosure.

Building committedWaqif: the role of information disclosure

2019 ◽  
Vol 10 (2) ◽  
pp. 185-215 ◽  
Author(s):  
Mohamad Isa Abd Jalil ◽  
Sofri Yahya ◽  
Anwar Allah Pitchay
Keyword(s):  
Conceptual Framework ◽  
Social Exchange ◽  
Information Disclosure ◽  
Empirical Studies ◽  
Financial Information ◽  
Content Type ◽  
The Relationship ◽  
Mediator Variable ◽  
Role Of Information

PurposeThe purpose of this study is to conceptualise the relationship between information disclosure andWaqifcommitment, taking into consideration the role of level of trust (mediator variable) and communication and type of payment (moderator variables).Design/methodology/approachThe conceptual framework is developed from the theory of social exchange (mediated philanthropy model) and selected previous literature concerning commitment.FindingsAccording to previous empirical research, a conceptual framework was developed to facilitate further analysis in the study. Nine propositions were raised in this paper where the factor of communication and payment method is proposed to no longer the factor that determined commitment but as moderator. There is five antecedent of information disclosure proposed, which is basic information, financial information, non-financial information, future information and governance information. Also, trust is offered to be the mediator variable between information disclosure andWaqfcommitment.Research limitations/implicationsBy realising many factors that may influence the commitment ofwaqfsuch as demonstrable utility, emotional utility and familial utility, this study only focusses on the effect of information disclosure.Practical implicationsThis paper provides an opportunity for further empirical studies to prove the relationship between information disclosure andWaqfcommitment. This paper also brought opportunities to investigate both conceptually and empirically, other factors that could affectWaqfcommitment.Originality/valueTo the best of the author’s knowledge, few studies have been done concerning donors commitment. While there are none yet, the research examinedWaqfcommitment. The originality value of this study is that there is a gap in knowledge regarding the analysis ofWaqfcommitment, the level of trust amongwaqifis the information thatWaqfexpected, the preferred communication between Mutawalli andWaqfand type of payment thatWaqffavoured. This study is believed to be a novel based on the framework developed.

Web-based financial reporting, social media and information asymmetry: the case of Saudi Arabia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Foued Khlifi
Keyword(s):  
Social Media ◽  
Information Asymmetry ◽  
Financial Reporting ◽  
Information Disclosure ◽  
Weighted Average ◽  
Online Information ◽  
Web Based ◽  
Content Type ◽  
Bid Ask Spread ◽  
Social Media Platforms

Purpose This paper aims to examine the effect of Web-based financial reporting and social media platforms on the proxies of information asymmetry in the Saudi Stock Exchange. Design/methodology/approach The sample of this paper consists of 133 Saudi listed non-financial companies for the year 2019. Web-based disclosure level was measured using 25 items, and the social media platforms examined in this study are Facebook, Twitter and LinkedIn. The information asymmetry proxies are measured using the relative spread and the time-weighted average bid-ask spread. Findings The empirical results have shown that there is a negative and significant relation between Web-based financial reporting and the adoption of social media platforms and the proxies of information asymmetry. Indeed, the relative spread and the time-weighted average bid-ask spread decreased with increased Web-based reporting levels. Among three platforms (Facebook, Twitter and LinkedIn), the results show that only the use of Twitter as a channel for information disclosure has a negative and significant effect on information asymmetry proxies. Consequently, in the Saudi context, the authors demonstrate that the assumptions of the agency, stewardship and signaling theories are supported. Also, results reveal that the effect of information disclosure through websites and social media on reducing information asymmetry is stronger for large companies than small companies. Practical implications The paper provides new insights into the role played by websites and social media platforms in the reduction of the information asymmetry in the stock market. Consequently, investors and regulatory authorities in the Saudi financial market must give great importance to online information disclosure and its implications for lowering information asymmetry. This empirical study informs regulators in Saudi Arabia to conduct the better practice of Web-based and social media financial reporting and to regulate the current practice of information disclosure. Besides, the obtained results have the potential to convince firms’ managers to improve online information disclosure to benefit from the reduction in information asymmetry. Originality/value Unlike previous studies, this study investigates, simultaneously, the effect of Web-based and social media information disclosure on the proxies of information asymmetry in a developing economy. In addition, the hypotheses of this study are developed based on a set of theories (the agency, signaling and stewardship theories), to verify the applicability of these three theories in the Saudi context.

scholarly journals LEVERAGE AND IPO PRICING: EVIDENCE FROM MALAYSIA

2020 ◽  
Author(s):  
Chui Zi Ong ◽  
Rasidah Mohd-Rashid ◽  
Kamarun Nisham Taufil-Mohd
Keyword(s):  
Information Asymmetry ◽  
Accounting Information ◽  
Financial Information ◽  
Least Square ◽  
Lower Price ◽  
Financial Risks ◽  
Ordinary Least Square ◽  
Retail Investors ◽  
Ipo Pricing ◽  
The Relationship

The pricing of IPOs is a challenging task among underwriters as they require resources from firms. Contrary to the non-financial information presented in a prospectus to set an offer rice, pre-IPO accounting information could arguably influence IPO offer price. This study aims to investigate the relationship between leverage and IPO offer price. A crosssectional Ordinary Least Square (OLS) regression was implemented to investigate the relationship between leverage and offer price based on a sample of 129 Malaysian IPOs issued between January 2009 and December 2018. As a result, it was proven that leverage was negatively related to offer prices. Accordingly, it was proposed in the findings that fit, which issued higher leverages prior to IPO listing, often posed high financial risks. Subsequently, underwriters and issuers set a lower price for IPOs to compensate for a higher degree of information asymmetry among retail investors. Among the implications of this study’s findings include investor concerns on accounting information, especially leverage upon determining IPO value and IPO investment.  

HUBUNGAN BOARD DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA

2010 ◽  
Author(s):  
Fivi Anggraini
Keyword(s):  
Corporate Governance ◽  
Moral Hazard ◽  
Earnings Management ◽  
Conflict Of Interest ◽  
Significant Relationship ◽  
Stock Exchange ◽  
Earning Management ◽  
Independent Directors ◽  
Relationship Of ◽  
The Relationship

Earnings management is the moral hazard problem of manager that adses because of the conflict of interest between the manager as agent and the stakeholder and the owner as principal. The behavior of earnings management will immediately influence the reported earning. The aims of this research at examining the relationship of board and audit committe to earnings management. The samples of this research is all of companies member Corporate Governance Perception Index (CGPI) in the years of 2003-2006 which were listed in Jakarta Stock Exchange. The results of this study show that (1) the proportion of independent directors on the board had not significant relationship to earning management, (2) competence of independent directors on the board had not significant relationship to earning management, (3) the size of board had significant relationship to earning management, (4) the proportion of independent directors on the audit committe had not significant relationship to earning management, and (5) competence of members of the audit committe had significant relationship to earning management.

An Analysis of Web Home Page Disclosure Practices of Top Public and Private Indian Banks

2015 ◽  
Vol 3 (2) ◽  
Author(s):  
Mandeep Kaur ◽  
Manpreet Kaur
Keyword(s):  
Positive Relationship ◽  
Home Page ◽  
Financial Information ◽  
Public And Private ◽  
Communication Device ◽  
Indian Banks ◽  
Public And Private Sector ◽  
The Relationship ◽  
Source Of Information ◽  
The Web

Internet is a very powerful communication device to disclose financial and non-financial information. Almost every company today maintains its website and disseminates their information voluntarily. Internet is very exciting medium to disclose information in the form of presentation. It has become most frequently used source of information. This paper tries to examine the web home page disclosure practices of top public and private Indian banks and try to find out the relationship between the disclosure score and size of bank by using the sample of 20 banks which constitute of top public and private sector banks. The results show that there is positive relationship between the disclosure score and size of bank.

scholarly journals Financial Information Asymmetry: Using Deep Learning Algorithms to Predict Financial Distress

Symmetry ◽  
2021 ◽  
Vol 13 (3) ◽  
pp. 443
Author(s):  
Chyan-long Jan
Keyword(s):  
Neural Networks ◽  
Deep Learning ◽  
Information Asymmetry ◽  
Error Rate ◽  
Financial Distress ◽  
Prediction Models ◽  
High Accuracy ◽  
Financial Information ◽  
Financial Distress Prediction ◽  
Distress Prediction

Because of the financial information asymmetry, the stakeholders usually do not know a company’s real financial condition until financial distress occurs. Financial distress not only influences a company’s operational sustainability and damages the rights and interests of its stakeholders, it may also harm the national economy and society; hence, it is very important to build high-accuracy financial distress prediction models. The purpose of this study is to build high-accuracy and effective financial distress prediction models by two representative deep learning algorithms: Deep neural networks (DNN) and convolutional neural networks (CNN). In addition, important variables are selected by the chi-squared automatic interaction detector (CHAID). In this study, the data of Taiwan’s listed and OTC sample companies are taken from the Taiwan Economic Journal (TEJ) database during the period from 2000 to 2019, including 86 companies in financial distress and 258 not in financial distress, for a total of 344 companies. According to the empirical results, with the important variables selected by CHAID and modeling by CNN, the CHAID-CNN model has the highest financial distress prediction accuracy rate of 94.23%, and the lowest type I error rate and type II error rate, which are 0.96% and 4.81%, respectively.

scholarly journals SOCIAL NETWORKS, HEALTH, AND WELL-BEING AMONG PEOPLE LIVING WITH DEMENTIA

2019 ◽  
Vol 3 (Supplement_1) ◽  
pp. S71-S71
Author(s):  
Eleanor S McConnell ◽  
Kirsten Corazzini ◽  
T Robert Konrad
Keyword(s):  
Older Adults ◽  
Social Networks ◽  
Well Being ◽  
Sensor Technology ◽  
Web Based ◽  
Use Of Technology ◽  
Care Partners ◽  
The Impact ◽  
The Relationship ◽  
Health And Well Being

Abstract Although the impact of dementia on the health and well-being of those living with Alzheimer’s Disease and related Disorders (ADRD) and their care partners has been widely studied, less attention has been paid to how the disease impacts individuals within the context of their larger social networks. This symposium presents findings from a series of integrated studies aimed at strengthening measurement of health and well-being among older adults with living with dementia and well-being among members of their social networks. Findings will be presented from five studies: (1) a scoping review of social network measurement in older adults in chronic illness, including dementia, that emphasizes the use of technology in measuring older adults’ social networks; (2) a simulation study to evaluate the feasibility and reliability of sensor technology to measure social interaction among a person living with dementia and others in their immediate surroundings; (3) development of a web-based application that allows older adults to map and activate their social networks; (4) a qualitative analysis of interviews from persons living with dementia, their unpaid caregivers, and paid caregivers from an adult day health program concerning well-being focused outcomes; and (5) a mixed methods analysis of the feasibility of using both traditional and novel measures of health and well-being deployed among networks of people living with dementia. Emerging technologies for measuring social networks health and well-being hold promise for advancing the study of the relationship-based nature of care for people living with dementia.

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