This research aims to provide empirical evidence on the influence of corporate governance mechanism (audit committee, independence board commissioner, institutional ownership, managerial ownership), accounting conservatism, and company size earnings quality. Sample used in this are manufacturing listed Indonesia Stock Exchange (IDX) 2016-2018 using purposive sampling obtained 29 companies. seco...

This paper investigates the relationship between accounting comparability, executive compensation, conditional and unconditional conservatism, information quality. The findings suggest that conservatism comparability have a positive significant impact on compensation. Moreover, accrual earnings management can strengthen whereas this is not case with actual management. Unconditional however, doe...

One of the many challenges facing financial economists is to distinguish the theories explaining momentum. Brav and Heaton (2002) show that it is very difficult to distinguish the “rational” models of structural uncertainty (SU) from “behavioral” models of conservatism (C). In this paper, I reexamine the SU model and the C model proposed by Brav & Heaton (2002) in explaining short run momentum....

This study aims to determine the influence of earning growth and accounting conservatism quality in companies listed on Indonesian Stock Exchange (IDX) 2015-2020. In this research, we obtained data from company’s financial statements with 300 firm years observation food beverage sector, cigarette industry manufacturing companies, property real estate sector as well airline (IDX), then analyzed ...

Abstract This paper examined the association between various measures of earnings quality and stock return volatility Johannesburg Stock Exchange (JSE)-listed companies for 10 years from 2009 to 2018. The considered were accrual quality, conservatism, persistence, predictability smoothness. was measured with idiosyncratic volatility. Multilevel linear regression found that persistence are negat...

This study aims to examine the effect of default risk, accounting conservatism, earnings persistence and audit quality on response coefficient (ERC). The population in this are non-financial companies listed Indonesia Stock Exchange (IDX) for 2019-2021 with a total 673 companies. Sampling used purposive sampling obtained as many 118 354 observational data. research is quantitative secondary dat...

Behavioral Finance aims to explain empirical anomalies by introducing investor psychology as a determinant of asset pricing. This study provides strong evidence that anomalous stock price behavior following earnings announcements is due to a representativeness bias. It investigates current and past earnings surprises and subsequent market reaction for listed US companies over the period 1983-19...