Earnings management and corporate spinoffs

Lin, Ying Chou; Yung, Kenneth

doi:10.1007/s11156-013-0372-x

Cited by 9 publications

(2 citation statements)

References 40 publications

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“…This focus on precision and adherence to standards aligns well with the principles underlying IFRS, which aim to provide transparent and reliable financial reporting. A study by Ding and Zhang (2010) found that organizations with a hierarchical culture tend to have a stronger emphasis on financial reporting quality. These cultures foster an environment that values accuracy, precision, and control, which can positively impact the adoption and implementation of IFRS.…”

Section: Robustness Measuresmentioning

confidence: 99%

Culture clash or collaboration? Unraveling the role of hierarchical organizational culture in International Financial Reporting Standards adoption

Bansal

2023

Manage Decis Econ

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This research study investigates the influence of organizational culture on the quality of earnings when adopting International Financial Reporting Standards (IFRS). The results reveal a positive association between hierarchical organizational culture and earnings quality, indicating that organizations with strong hierarchical cultures tend to generate high‐quality financial reports during the implementation of IFRS. This finding aligns with the principles of contingency theory, which suggests that hierarchical cultures are particularly effective in ensuring accurate and reliable financial reporting, especially in situations characterized by high uncertainty or complexity. Based on these findings, the study recommends the cultivation of a favorable organizational culture to maximize the benefits of IFRS in terms of higher earnings quality under the new accounting standards. By nurturing a hierarchical culture that prioritizes accuracy, accountability, and compliance, organizations can enhance their ability to produce reliable financial reports and effectively meet the requirements of IFRS. Overall, this research contributes valuable insights into the relationship between organizational culture, IFRS adoption, and earnings quality. The practical implications derived from these findings emphasize the significance of fostering a supportive organizational culture to harness the positive impact of IFRS on earnings quality.

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Section: Robustness Measuresmentioning

confidence: 99%

Culture clash or collaboration? Unraveling the role of hierarchical organizational culture in International Financial Reporting Standards adoption

Bansal

2023

Manage Decis Econ

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“…Hal ini dikarenakan perusahaan tersebut diawasi dengan lebih ketat oleh institusi yang memberikan pinjaman. Berbeda dengan penelitian Lin (2013) menemukan bahwa kebijakan hutang tidak berpengaruh terhadap manajemen laba di perusahaan. Hipotesis yang diajukan adalah: H 1 : Kebijakan hutang berpengaruh terhadap manajemen laba akrual.…”

Section: Kebijakan Hutang Dan Manajemen Laba Akrualunclassified

Kebijakan Hutang, Tata Kelola Perusahaan Dan Manajemen Laba Akrual

Yudy

Susanto

2019

Jurnal Jurusan Akuntansi

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The purpose of the study was to obtain empirical evidence about the effect of debt policy, director size, director independence, institutional ownership, and female directors on accrual earnings management. Samples were obtained through purposive sampling method as many as 102 manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. The results showed that debt policy had a significant effect on accrual earnings management. While the director's size, director's independence, institutional ownership, and female directors do not have a significant effect on accrual earnings management. Management does not dare to make accrual earnings management because they get close supervision from creditors.

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