Aplikasi Endnote

Contoh Aplikasi Softw argon EndNotes Researches on place relevance of accounting discipline in Ind mavensia an d other wording countries generally suggested that accounting metrical composition atomic number 18 relevant to measure firm protect (1, one precedent of journal). However, tax relevance of accounting information in Asian countries are also found to fluctuate over time as a result of pecuniary crisis, negative wage, accounting s scum bagdals and violation of regulations in the keen foodstuff. These events get down negatively affected value relevance of accounting information.Researches on value relevance of accounting information have continued to develop following such flip-flops (2, three beginnings of journal) investigate the value relevance of manoeuvre value and net income mingled with two different financial reportage regimes i. e. during MASB and FRS period in Malaysia. The result of the study suggests that discussion determine are value releva nt under both regimes but cyberspace are value relevant only during the MASB time period. That means that the change in financial reporting regime also affects significantly the value relevance of book value and but not win.Another study which investigates the value relevance between aggregated and disaggregated book value and salary among Malaysian high-tech firms is performed by (3, three authors = 2). The result of the study shows that the explanatory spot of both book value and win are fluctuating, book value is in a decreasing trend, while sugar show an change magnitude trend. In addition, the result also suggests that disaggregated book value and network could inform the variation in market value better than aggregated book value and meshwork.The relationship between earnings tiping and value relevance of accounting information can also be explained through earnings quality. (4, two authors of book) argue that earnings management is associated to earnings quality. (5, case-by-case author of journal) also states that highly managed earnings have low quality. It means that earnings management actions will rationalise earnings quality i. e. reliability of earnings. The relevance of accounting information in valuation of a firm can be affected by markets insight of the reliability of the information (6, four authors of book series).This means earnings management actions negatively affect value relevance of earnings. Most of the studies on the relationship between earnings management and value relevance of accounting information are conducted in the West or developed countries. These studies attempted to examine earnings management using discretionary accruals (7, three authors of journal 8, two author of journals 9, single author of journal). Governance system plays an important role in the financial reporting process.As suggested by prior researches, rules and regulations formulated to protect investors are key institutional factors affecting the corporate policy choices (10, three authors of group proceding 11, two authors of journal). The researchers find that the protection train performed by institutions are associated with the receipts of accrual-based accounting information. The level of protection imposed by the capital market supervisory agency plays a role in reducing the level of manipulation that can be conducted by managers and lordly shareholders through accruals transactions. some(prenominal) international studies provide evidence on the association between earnings quality and the degree of protection to investors from the expropriation by controlling shareholders and managers. These studies assert that the characteristics of earnings are affected by the degree of investors protection (12, similar aurhor with no 11 and 2). As an emerging capital market, many of the listed companies in Indonesia have evolved from the traditional family owned enterprises with highly strong ownership structure (13, si ngle author of thesis).In the context where firms have a controlling block of shares held by the major shareholders, the key agency problem is between the controlling (majority) and nonage shareholders. The condition gives great opportunities for managers to consider in real earnings management especially in Indonesia. Under the condition of a highly concentrated ownership structure, it is argued that the controlling shareholders effectively possess greater control rights than the control rights provided through their voting shares as they are also involved in the management decisions (13, three authors of electronic article).Concentrated share ownership thus creates opportunities for controlling shareholders to expropriate the resources of an entity. Expropriation is a process of using ones control rights to maximize their public assistance through the distribution of wealth from others to him (14, four authors of book series). Expropriation is one of the earnings management tact ics conducted by management for the benefit of the controlling shareholders. Furthermore, (15, same authors with no 14) state that the monitoring function will be fractious if managers are part of the majority shareholders when their ownership increases to a certain level.If ones voting shares have reached a certain threshold, then he/she can have a full control and tend to steer the company to accomplish his/her personal objectives (16, two authors of journal). In addition, it is also argued that to engage in expropriation in countries that adheres to the civil fair play is easier as compared to countries which practise plebeian law legal system (17, three authors of journal 18, two authors of journal).Under the roughhewn lawfulness system, accounting standards and policies are more stringent and protection of the rights of shareholders and creditors is greater with the implementation of various contract system (19, three authors of book series). It is sensed that a country l ike Indonesia which has its legal tradition originated from the civil law has relatively weaker development in its capital market and various financial institutions as compared to those countries which have legal environment rooted from the Common Law system.The evidence is consistent with study conducted by (20, same authors with no 19). On the contrary, The Germans companies with principle-based accounting standards would prefer to perform accrual earnings management because lenient standards still allow the conduct of accrual earnings management whichis less costly. The findings are in line with (21, same authors with no 17) which found that accounting standards which are more stringent (tighter) is able to reduce the practice of accrual earnings management, but triger real earnings management.