EARNINGS QUALITY AND ASYMMETRIC COST BEHAVIOR: A STUDY OF INDONESIA CAPITAL MARKET
نویسندگان
چکیده
This study investigates whether earnings quality affects to asymmetric cost behavior, i.e., sticky of listed firms Jakarta Stock Exchange (JKSE). analyzes 1032 year-firms observations during 2012-2019 periods. on JKSE the period IFRS adoption in 2012 and implementation sustainability reporting voluntarily. finds that influence stickiness is supported. However, negatively influences stickiness. The result this indicates there likely effect voluntarily since 2010 from its quality. consistent with Banker, Basu, Byzalov, &Chen (2016). So higher quality, lower contributes theoretically literature financial accounting, management accounting related topic behavior characteristics. research also practically ability reflect information their performance by investors analysts.
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ژورنال
عنوان ژورنال: International Journal of Innovative Technologies in Economy
سال: 2022
ISSN: ['2412-8368', '2414-1305']
DOI: https://doi.org/10.31435/rsglobal_ijite/30062022/7843