Hatane, Saarce Elsye and GUNAWAN, GABRIELLA and Yuliana, Oviliani Yenty (2022) The Disclosure Tone, Earnings Management, Earnings Quality: Evidence Found in Indonesia Listed Manufacturing Industry. In: The International Conference on Engineering Management and Sustainable Innovative Technologies, 04-11-2022 - 04-11-2022, Kuta, Bali - Indonesia.
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Abstract
To further analyze the relationship between Earnings Management (EM), Earnings Quality (EQ), and the Disclosure Tone (DT) of the Indonesian manufacturing industry. Furthermore, NVivos coding AI measures the DT through automated text analysis. The sample of 61 listed Indonesian manufacturing enterprises from the years 2017 to 2021 is tested using panel data analysis. It has been discovered that EM has a significant positive association with DT, and EQ has an insignificant negative association. This study found that the asymmetric information makes the companies to increase positive and negative tones in their annual report. Additional variables and samples will need to be added to assess the industry in future studies to provide a more in-depth examination of DTs influence.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Additional Information: | Paper sedang dalam proses publikasi |
| Uncontrolled Keywords: | - |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Graduate Program > Economic Management |
| Depositing User: | Admin |
| Date Deposited: | 23 Nov 2022 03:17 |
| Last Modified: | 19 Sep 2023 23:07 |
| URI: | https://repository.petra.ac.id/id/eprint/20598 |
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