Earnings Management Through Classification Shifting: Evidence in Indonesia, Singapore, and Malaysia

DOI

10.2991/icaf-19.2019.21How to use a DOI?

Keywords

earnings management, classification shifting, special items, other comprehensive income.

Abstract

The extent of information about accounting figures and its correlation with accounting standards provoke controversy among academicians nowadays. A low level of information asymmetry among investors, management, and other users represents high quality financial statements which is captured on proper earnings management. The issue of earnings management through classification shifting is closely related to the fact revealed by researchers, i.e. that analysts and investors are paying greater attention to core earnings, whether it can mislead about the ability to estimate the income. In this research, the sample consisted of extraordinary items of all companies listed on the stock exchange in each country.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - R. Gati Reditya Saputra
PY  - 2019/11
DA  - 2019/11
TI  - Earnings Management Through Classification Shifting: Evidence in Indonesia, Singapore, and Malaysia
BT  - Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
PB  - Atlantis Press
SP  - 128
EP  - 133
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaf-19.2019.21
DO  - 10.2991/icaf-19.2019.21
ID  - Saputra2019/11
ER  -