A study of information asymmetry in financial research
This study aims to determine the effect of information asymmetry on earnings management, accounting fraud, budgetary slack, and the cost of equity. This study is conducted using literature study techniques by finding facts and making interpretations. Data sources are obtained from the results of pre...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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STIE Perbanas Surabaya
2023-06-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/2935 |
| _version_ | 1827364751626207232 |
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| author | Juli Riyanto Tri Wijaya Eliada Herwiyanti |
| author_facet | Juli Riyanto Tri Wijaya Eliada Herwiyanti |
| author_sort | Juli Riyanto Tri Wijaya |
| collection | DOAJ |
| description | This study aims to determine the effect of information asymmetry on earnings management, accounting fraud, budgetary slack, and the cost of equity. This study is conducted using literature study techniques by finding facts and making interpretations. Data sources are obtained from the results of previous studies, from 2017 to 2020, which have been published in various national journals. This study concludes that information asymmetry has a positive effect on earnings management; information asymmetry has a positive effect on accounting fraud; information asymmetry has a positive effect on budgetary slack; and information asymmetry has a negative effect on the cost of equity. |
| first_indexed | 2024-03-08T08:15:36Z |
| format | Article |
| id | doaj.art-9984ed0d24194d24a462ca5fa355aba1 |
| institution | Directory Open Access Journal |
| issn | 2086-3802 2302-822X |
| language | English |
| last_indexed | 2024-03-08T08:15:36Z |
| publishDate | 2023-06-01 |
| publisher | STIE Perbanas Surabaya |
| record_format | Article |
| series | Indonesian Accounting Review |
| spelling | doaj.art-9984ed0d24194d24a462ca5fa355aba12024-02-02T07:28:18ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2023-06-01131798910.14414/tiar.v13i1.2935A study of information asymmetry in financial researchJuli Riyanto Tri Wijaya0Eliada Herwiyanti1Universitas Jenderal Soedirman, Banyumas, Central Java, IndonesiaUniversitas Jenderal Soedirman, Banyumas, Central Java, IndonesiaThis study aims to determine the effect of information asymmetry on earnings management, accounting fraud, budgetary slack, and the cost of equity. This study is conducted using literature study techniques by finding facts and making interpretations. Data sources are obtained from the results of previous studies, from 2017 to 2020, which have been published in various national journals. This study concludes that information asymmetry has a positive effect on earnings management; information asymmetry has a positive effect on accounting fraud; information asymmetry has a positive effect on budgetary slack; and information asymmetry has a negative effect on the cost of equity.https://journal.perbanas.ac.id/index.php/tiar/article/view/2935information asymmetryearnings managementaccounting fraudbudgetary slack |
| spellingShingle | Juli Riyanto Tri Wijaya Eliada Herwiyanti A study of information asymmetry in financial research Indonesian Accounting Review information asymmetry earnings management accounting fraud budgetary slack |
| title | A study of information asymmetry in financial research |
| title_full | A study of information asymmetry in financial research |
| title_fullStr | A study of information asymmetry in financial research |
| title_full_unstemmed | A study of information asymmetry in financial research |
| title_short | A study of information asymmetry in financial research |
| title_sort | study of information asymmetry in financial research |
| topic | information asymmetry earnings management accounting fraud budgetary slack |
| url | https://journal.perbanas.ac.id/index.php/tiar/article/view/2935 |
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