Auditor Quality, IFRS Adoption, and Stock Price Crash Risk: Korean Evidence

Lim, Hyunil; Kang, Sang Koo; Kim, Haksoon

doi:10.1080/1540496x.2016.1184142

Cited by 30 publications

(24 citation statements)

References 35 publications

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“…It also supports Bell et al (2015) state that tenure determines the audit quality and the finding in Korea that big N auditor will reduce stock price crash risk for IFRS adopting companies (Lim et al, 2016). Ismail et al (2015) also reveal that big N auditor has negative significant relationship to earnings management.…”

Section: Hypothesis Resultsmentioning

confidence: 56%

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The Type I Versus Type II Agency Conflict on Earnings Management

Nurim

Sunardi

Raharti

2017

JDM

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This study aims to detect the background of earnings management behavior in which it shows the tendency of type I or II agency conflict. The high ownership concentration of firms in Indonesia leads type II agency conflict, but the good corporate governance formulation assumes conflict between management and shareholders. This study uses published data in IDX from [2009][2010][2011][2012][2013][2014]. TThe result reveals that reputation quality has negative significant correlation to earnings management behaviors, but corporate governance quality has insignificant correlation to earnings management, except percentage of independent commissioner board in moderate level. It has implication that management faces type II agency conflict. The majority may monitor management directly, so the finding reveals that independent commissioner board' s function is not optimum as part of corporate governance mechanism. According to the evidence, corporate governance formulation, especially in Indonesia, should be needed for reducing earnings management on type II tendency. Info Article

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Section: Hypothesis Resultsmentioning

confidence: 56%

“…In Korea, big N auditor will reduce stock price crash risk for IFRS adopting companies (Lim et al, 2016). Big N auditor has important role in a firm adopting IFRS because investors invest on more transparent companies.…”

Section: The Auditor Qualitymentioning

confidence: 99%

The Type I Versus Type II Agency Conflict on Earnings Management

Nurim

Sunardi

Raharti

2017

JDM

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“…According to La Porta et al, the difference have effect on the ownership structure and corporate governance implementation that has an effect to the earnings quality [2][3][4][5]. The other study reveals that investor protection correlates to auditor [6][7][8]. The next study also reveal that investor protection correlates to financial performance or management behavior [9][10][11][12][13][14][15][16][17].…”

Section: Introductionmentioning

confidence: 76%

The Effect of Local Value on Financial Performance in Digital Society Era

Nurim¹

2019

Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)

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The digital era reduces the boundaries obstacles between societies. However, the local value still has role because the value encourages the management to behave ethically. The aim of this study is to provide empirical evidence about the important role of local wisdom value to encourage the optimal financial company performance. This study uses the local value, such as Islamic Value, that has recognized formally by Indonesia Government as Jakarta Islamic Index. Management considers the Islamic Sharia as local wisdom value of Indonesian to behave ethically. The result shows that local value has significant positive effect to financial performance. The result also supported by the finding that corporate governance score that has formulated globally is insignificant different between the members of Jakarta Islamic Index and Non Jakarta Islamic Index. The result implies that local wisdom can be considered on digital era as the part of corporate governance formulation because it captures the certain region characteristics. This study contributes to agency theory through the awareness of management on local value emerged from local wisdom value to align with shareholder's interest. This study also contributes to the implementation of corporate governance practice, because the local wisdom value can become the social enforcement for management to behave ethically.

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“…Product Specialization (Kim & Zhang, 2016;Datta et al, 2014;Kim & Zhang, 2014;Parwoto & Tandelilin, 2014;Hamm et al, 2012;Hutton et al, 2009;Jin & Myers, 2006) (Hutton et al, 2009;Jin & Myers, 2006) (Fu & Zhang, 2019;He et al, 2019;Jebran et al, 2019;Kim et al, 2019;Dang et al, 2018;Hu & Wang, 2018;Arianwuri et al, 2017;Li et al, 2017;Lobo et al, 2017;Zhang et al, 2017;Kim et al, 2016a;Kim et al, 2016b;Kim & Zhang, 2016;Lim et al, 2016;Zhu, 2016;Callen & Fang, 2015;DeFond et al, 2015;Hong & Lee, 2015;Song, 2015;An & Zhang, 2013;Xu et al, 2013;Hamm et al, 2012…”

Section: Randd Expenditureunclassified

تحلیل العلاقة بین غموض التقاریر المالیة، أداء المسئولیة الاجتماعیة، وممارسات التجنب الضریبى، وبین خطر الانهیار المستقبلى لأسعار أسهم الشرکات ذات التصنیف فى مؤشر البورصة المصریة للاستدامة

حسين¹

2020

الفکر المحاسبى

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Auditor Quality, IFRS Adoption, and Stock Price Crash Risk: Korean Evidence

Cited by 30 publications

References 35 publications

The Type I Versus Type II Agency Conflict on Earnings Management

The Type I Versus Type II Agency Conflict on Earnings Management

The Effect of Local Value on Financial Performance in Digital Society Era

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