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Pengaruh Asimetri Informasi Terhadap Praktik Manajemen Laba pada Perusahaan Perbankan Publik yang Terdaftar di Bursa Efek Jakarta
9 references·6 citing·41 second hop
Pengaruh Asimetri Informasi Terhadap Praktik Manajemen Laba pada Perusahaan Perbankan Publik yang Terdaftar di Bursa Efek Jakarta (2007)Pengaruh Asimetri Informasi Terhadap Prak…Managerial Ownership, Information Content of Earnings, and Discretionary Accruals in a Non–US Setting (2002)Managerial Ownership, Informa…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Corporate Governance and Earnings Management (2001)Corporate Governance and Earn…Board Composition, Managerial Ownership, and Firm Performance: An Empirical Analysis (1998)Board Composition, Managerial…Ownership Differences and Firms' Income Smoothing Behavior (1997)Ownership Differences and Fir…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Positive Accounting Theory (1985)Positive Accounting TheoryTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Effect of the Separation of Ownership from Control on Accounting Policy Decisions. (1976)The Effect of the Separation …ESKALASI KOMITMEN TERHADAP PROYEK-PROYEK YANG TIDAK MENGUNTUNGKAN : PENGARUH LATAR BELAKANG PENDIDIKAN DAN PENGUNGKAPAN INFORMASI SEBAGAI PEMODELAN VARIABEL (2019)ESKALASI KOMITMEN TERHADAP PR…The influence of bid-ask spread and leverage on earnings management with good corporate governance as moderating variable (2018)The influence of bid-ask spre…PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN (2016)PENGARUH TAX AVOIDANCE TERHAD…Pengaruh Asimetri Informasi, Mekanisme Corporate Governance, dan Beban Pajak Tangguhan Terhadap Manajemen Laba (2015)Pengaruh Asimetri Informasi, …The effect of accrual earnings management and real earnings management on earnings persistence and cost of equity (2014)The effect of accrual earning…PENGARUH UKURAN AUDITOR DAN SPESIALISASI AUDITOR TERHADAP KUALITAS LABA (2009)PENGARUH UKURAN AUDITOR DAN S…A Behavioral Theory of the Firm (1963)A Theory of Large Managerial Firms (1965)The Effect of Separation of Ownership and Control on the Performance of the Large Firm (1968)The effect of ESOP adoptions on corporate performance: are there really performance changes? (2000)The Influence of Large Stake Family Control on Performance: Is It Agency or Entrenchment? (2008)Corporate social responsibility, family ownership and earnings management: the case of Indonesia (2020)The Structure of Corporate Ownership: Causes and Consequences (1985)Management ownership and market valuation (1988)Higher market valuation of companies with a small board of directors (1996)The impact of environmental performance on firm performance: static and dynamic panel data evidence (2004)Board independence, firm performance and ownership concentration: Evidence from Chile (2007)Does CEO Duality Really Affect Corporate Performance? (2007)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)A Survey of Corporate Governance (1997)Large Shareholder Entrenchment and Performance: Empirical Evidence from Canada (2007)Corporate Governance Quality and Earnings Management: Evidence from Jordan (2016)Board gender diversity, corporate governance, and earnings management (2019)Earnings Management: New Evidence Based on Deferred Tax Expense (2003)The Cross-Section of Expected Stock Returns (1992)Detecting Earnings Management. (1995)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)The Economic Institutions of Capitalism (1987)Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia (2008)Corporate Governance and Earnings Management: A Meta‐Analysis (2009)Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions (2011)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Does the Presence of Institutional Investors Influence Accruals Management? Evidence from Australia (2005)Income Smoothing in Family-Controlled Companies: Evidence from Italy (2011)Earnings quality and the adoption of IFRS‐based accounting standards (2013)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2001Corporate Governance and Earnings Management499 cited
  • 1998Board Composition, Managerial Ownership, and Firm Performance: An Empirical Analysis475 cited
  • 2002Managerial Ownership, Information Content of Earnings, and Discretionary Accruals in a Non–US Setting176 cited
  • 1997Ownership Differences and Firms' Income Smoothing Behavior162 cited
  • 1976The Effect of the Separation of Ownership from Control on Accounting Policy Decisions.122 cited

Cited by

  • 2015Pengaruh Asimetri Informasi, Mekanisme Corporate Governance, dan Beban Pajak Tangguhan Terhadap Manajemen Laba32 cited
  • 2016PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN21 cited
  • 2018The influence of bid-ask spread and leverage on earnings management with good corporate governance as moderating variable21 cited
  • 2014The effect of accrual earnings management and real earnings management on earnings persistence and cost of equity20 cited
  • 2009PENGARUH UKURAN AUDITOR DAN SPESIALISASI AUDITOR TERHADAP KUALITAS LABA

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18 cited
  • 2019ESKALASI KOMITMEN TERHADAP PROYEK-PROYEK YANG TIDAK MENGUNTUNGKAN : PENGARUH LATAR BELAKANG PENDIDIKAN DAN PENGUNGKAPAN INFORMASI SEBAGAI PEMODELAN VARIABEL1 cited