The quality of accounting earnings and change in political power map: evidence from Indonesia
This study investigates the earnings quality of politically connected firms listed in Indonesian Stock Exchange during 2006-2010. This study compare two definition (Soeharto Dependency Index (SDI) and Politically Exposed Person (PEP)) of political connections to capture the effect of the changes of...
| Main Authors: | , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2017
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/21003/1/shsconf_four2017%201%207i.pdf |
| _version_ | 1825804479422791680 |
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| author | Harymawan, Iman Agustia, Dian Prasetyo, Khusnul |
| author_facet | Harymawan, Iman Agustia, Dian Prasetyo, Khusnul |
| author_sort | Harymawan, Iman |
| collection | UUM |
| description | This study investigates the earnings quality of politically connected firms listed in Indonesian Stock Exchange during 2006-2010. This study compare two definition (Soeharto Dependency Index (SDI) and Politically Exposed Person (PEP)) of political connections to capture the effect of the changes of political power map on the earnings quality of politically connected firms in Indonesia.The finding shows that the quality
of accounting earnings of politically connected firms which were formerly closely related to President Soeharto in 1998 are not significantly different to other firms.Furthermore, when this study employ politically exposed person as a proxy of political connections, the findings shows that
connected firms have significantly lower quality accounting earnings.Consistent with prior findings, this study shows that change in political power map in Indonesia affect the level of earnings quality of politically connected firms. |
| first_indexed | 2024-07-04T06:16:12Z |
| format | Conference or Workshop Item |
| id | uum-21003 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:16:12Z |
| publishDate | 2017 |
| record_format | eprints |
| spelling | uum-210032017-02-22T08:59:31Z https://repo.uum.edu.my/id/eprint/21003/ The quality of accounting earnings and change in political power map: evidence from Indonesia Harymawan, Iman Agustia, Dian Prasetyo, Khusnul HF5601 Accounting This study investigates the earnings quality of politically connected firms listed in Indonesian Stock Exchange during 2006-2010. This study compare two definition (Soeharto Dependency Index (SDI) and Politically Exposed Person (PEP)) of political connections to capture the effect of the changes of political power map on the earnings quality of politically connected firms in Indonesia.The finding shows that the quality of accounting earnings of politically connected firms which were formerly closely related to President Soeharto in 1998 are not significantly different to other firms.Furthermore, when this study employ politically exposed person as a proxy of political connections, the findings shows that connected firms have significantly lower quality accounting earnings.Consistent with prior findings, this study shows that change in political power map in Indonesia affect the level of earnings quality of politically connected firms. 2017 Conference or Workshop Item PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/21003/1/shsconf_four2017%201%207i.pdf Harymawan, Iman and Agustia, Dian and Prasetyo, Khusnul (2017) The quality of accounting earnings and change in political power map: evidence from Indonesia. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak. http://doi.org/10.1051/shsconf/20173404001 doi:10.1051/shsconf/20173404001 doi:10.1051/shsconf/20173404001 |
| spellingShingle | HF5601 Accounting Harymawan, Iman Agustia, Dian Prasetyo, Khusnul The quality of accounting earnings and change in political power map: evidence from Indonesia |
| title | The quality of accounting earnings and change in political power map: evidence from Indonesia |
| title_full | The quality of accounting earnings and change in political power map: evidence from Indonesia |
| title_fullStr | The quality of accounting earnings and change in political power map: evidence from Indonesia |
| title_full_unstemmed | The quality of accounting earnings and change in political power map: evidence from Indonesia |
| title_short | The quality of accounting earnings and change in political power map: evidence from Indonesia |
| title_sort | quality of accounting earnings and change in political power map evidence from indonesia |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/21003/1/shsconf_four2017%201%207i.pdf |
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