EARNINGS QUALITY AND ASYMMETRIC COST BEHAVIOR: A STUDY OF INDONESIA CAPITAL MARKET

EARNINGS QUALITY AND ASYMMETRIC COST BEHAVIOR: A STUDY OF INDONESIA CAPITAL MARKET

This study investigates whether earnings quality affects to asymmetric cost behavior, i.e., sticky cost of listed firms of Jakarta Stock Exchange (JKSE). This study analyzes 1032 year-firms observations during 2012-2019 periods. This study investigates earnings quality on listed firms of JKSE during...

Full description

Bibliographic Details
Main Authors:	Riki Martusa, Meythi Meythi, Laurensia Vina Dharmawan
Format:	Article
Language:	English
Published:	RS Global Sp. z O.O. 2022-06-01
Series:	International Journal of Innovative Technologies in Economy
Subjects:	earnings quality, asymmetric cost behavior, sticky cost, jakarta stock exchanges, ifrs adoption
Online Access:	https://rsglobal.pl/index.php/ijite/article/view/2342

Similar Items

Investigating of Asymmetric Timelines of Earning Due to Conservatism and Cost Stickiness
Published: (2014-02-01)

The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study
by: Ali Shirzad, et al.
Published: (2020-08-01)

Asymmetric Cost Behavior and Its Impact on Improving Earnings Prediction Models
by: رنيم حجازي
Published: (2020-10-01)

Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness
by: H. Khaleghi Moghadam, et al.
Published: (2008-09-01)

Effect of Prior Sales Changes on Asymmetric Cost Behavior
by: Naser Izadinia, et al.
Published: (2015-02-01)

State Ownership and Asymmetric Cost Behavior
by: saeid ebrahimi, et al.
Published: (2022-05-01)

Sticky Costs Behavior and Earnings Management
by: Alini da Silva, et al.
Published: (2019-01-01)

THE IMPACT OF IFRS ADOPTION ON EARNINGS MANAGEMENT IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE
by: Prima Santy, et al.
Published: (2016-12-01)

IS COST STICKINESS A BAD SIGNAL FROM CATUR MARGA PERSPECTIVE?
by: Komang Ayu Krisnadewi, et al.
Published: (2020-12-01)

The Relationship between Real Earnings Management and Cost Behavior
by: Bismark Yiadom Boakye, et al.
Published: (2019-11-01)

Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model
by: Yahya Kamyabi, et al.
Published: (2015-12-01)

IFRS adoption and real earnings management in Bangladesh: The role of board characteristics
by: Mohammad Tariq Hasan, et al.
Published: (2022-12-01)

The Effect of Managerial Short-Termism on Cost Stickiness of Firms Listed on Tehran Stock Exchange
by: Zohreh Hajiha, et al.
Published: (2019-09-01)

The Impact of Community Social Capital on Asymmetric Behavior of Cost
by: Amirhossein Rastegari, et al.
Published: (2021-05-01)

IFRS adoption and investor perceptions of earnings quality: evidence from Korea
by: Heejeong Shin, et al.
Published: (2018-01-01)

The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior
by: Yadollah Tariverdi, et al.
Published: (2018-02-01)

Cost Stickiness and Anti-Cost Stickiness of Non- Manufacturing Costs in Iranian Firms
by: Gholamhossein Asadi, et al.
Published: (2017-03-01)

Tax Avoidance and Asymmetric Behavior of Costs
by: roya darabi, et al.
Published: (2017-02-01)

Cost Stickiness and Income Smoothing with Focus on Management Motives in Cement Industry
by: GholamReza Soleimani Amiri (Ph.D), et al.
Published: (2019-02-01)

Investigating the Stickiness of Costs in the Pharmaceutical Companies Listed on the Tehran Stock Exchange
by: M. Nazemi Ardakani, et al.
Published: (2015-12-01)

The Effects of Cost of Capital on the Relationship Between Earnings and Stock Returns
by: Seyed Abbas Hashemi, et al.
Published: (2012-06-01)

Agency Problem, Corporate Governance Mechanisms and Cost Stickiness in Firms Listed in Tehran Stock Exchange
by: saeid jabbarzadeh kangarluei, et al.
Published: (2015-09-01)

Investigating the Effect of Intellectual Capital on Cost Stickiness of Listed Companies in the Tehran Stock Exchange
by: Mohammad Namazi, et al.
Published: (2017-11-01)

RESPON INVESTOR TERHADAP PENGUMUMAN LABA INDUSTRI PERBANKAN YANG MENGHADAPI KOS STICKINESS
by: Windyastuti Windyastuti, et al.
Published: (2017-05-01)

Pengaruh Indikator Rasio Keuangan Perusahaan Price Earning Ratio (PER) dan Price to Book Value (PBV) terhadap Return Portfolio Saham di Bursa Efek Jakarta
by: Barbara Gunawan, et al.
Published: (2016-02-01)

The influence of fixed assets in asymmetric behavior costs
by: Letícia Matiolli Grejo, et al.
Published: (2019-05-01)

THE EFFECT OF MANDATORY IFRS ADOPTION ON EARNING MANAGEMENT AND POLITICAL CONNECTION AS MODERATION VARIABLES IN COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
by: Wardhana Y.A.V.W.
Published: (2019-02-01)

A tool for managerial decision making in emerging economies, and asymmetric cost behavior: Evidence from Ecuador
by: Juan Carlos Aguirre-Quezada, et al.
Published: (2023-01-01)

Mandatory IFRS adoption and the cost of Equity Capital. Evidence from Spanish Firms
by: David Castillo-Merino, et al.
Published: (2014-05-01)

Empirical Evaluation of the Sticky Behavior of Costs in the Tehran Stock Exchange Market
by: Mohammad Namazi, et al.
Published: (2010-12-01)

CEO's Overconfidence, Cost stickiness, and Value Relevance of Accounting Information
by: Reza Abdolahnezhad Khalil Abad
Published: (2020-08-01)

Relations among Earnings Quality, Information Asymmetry and Cost of Equity
by: Ghasem Blue, et al.
Published: (2014-09-01)

Are capitalized R&D and expensed R&D costs “sticky”? Korean evidence
by: Joon Hei Cheung, et al.
Published: (2019-05-01)

Accrual Quality, Earning Persistence and the Cost of Equity Capital
by: Seyed Hossein Alavi Tabari, Ph.D, et al.
Published: (2011-02-01)

The incremental information content of earnings, working capital from operations, and cash flows
by: Simin Banifatemi Kashi, et al.
Published: (2015-09-01)

Financing constraints, internal control quality and cost stickiness
by: Yufeng Chen, et al.
Published: (2021-08-01)

DERAJAT COST STICKINESS SEKTOR PERBANKAN DAN PERTUMBUHAN EKONOMI
by: Windyastuti Windyastuti
Published: (2017-03-01)

The Investigation of the Relationship between Real and Accrual Earnings Management and Capital Cost in Tehran Stock Exchange
by: Mohammadjavad zare bahnemiri, et al.
Published: (2015-03-01)

APAKAH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN MENURUNKAN KESULITAN KEUANGAN PERUSAHAAN?
by: Erwan Erwan, et al.
Published: (2023-09-01)

NILAI PERUSAHAAN: DAMPAK INTERAKSI ANTARA PROFITABILITAS DAN RISIKO FINANSIAL PADA PERUSAHAAN MANUFAKTUR
by: Meythi Meythi, et al.
Published: (2017-03-01)