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Culture and corruption-driven agency costs and earnings management: evidence from south east Asian countries
dc.contributor.author | Putra, Andi Manggala |
dc.contributor.author | Pagalung, Gagaring |
dc.contributor.author | Habbe, Abdul Hamid |
dc.coverage.spatial | east=113.92132700000002; north=-0.789275; name=Indonèsia |
dc.coverage.spatial | east=101.97576600000002; north=4.210483999999999; name=Malàisia |
dc.coverage.spatial | east=121.77401699999996; north=12.879721; name=Filipines |
dc.coverage.spatial | east=103.81983600000001; north=1.352083; name=Singapur |
dc.coverage.spatial | east=100.99254100000007; north=15.870032; name=Tailàndia |
dc.coverage.spatial | east=108.277199; north=14.058324; name=Vietnam |
dc.date.accessioned | 2019-01-16T12:51:59Z |
dc.date.available | 2019-01-16T12:51:59Z |
dc.date.issued | 2018-12 |
dc.identifier.citation | Putra, A. M.; Pagalung, G.; Habbe, A. H. Culture and corruption-driven agency costs and earnings management: evidence from south east Asian countries. "Intangible Capital", Desembre 2018, vol. 14, núm. 4, p. 499-517. |
dc.identifier.issn | 1697-9818 |
dc.identifier.uri | http://hdl.handle.net/2117/126957 |
dc.description.abstract | Purpose: This study scrutinises the correlation between earnings quality and agency cost based on corruption level and cultural values in six South-East Asian (SEA) countries: Indonesia, Malaysia, Philippines, Singapore, Thailand, and Vietnam. Design/methodology: We restrict categorisation of each SEA country whether they have low or high agency cost. This study employs 581 firm-years observations from the 30 biggest market capitalisation firms of six SEA countries. We run multiple regressions of three main accrual models for main analysis (Jones, 1991; Dechow et al., 1995; Kasznik, 1999) to get discretionary accruals. Findings: Results show that firms in low agency cost countries have lower earnings quality, and indicate that earnings management behaviour in this study is efficient rather than detrimental. Furthermore, results present that firms with bigger size engage less in earnings management conduct compared to their counterparts. Originality/value: This study provides broader acknowledgement of how cultural values and corruption and their assumed correlation to agency cost could affect earnings management behaviour in South East Asia. We use a single proxy of high/low agency cost based on national cultural and corruption index. |
dc.format.extent | 19 p. |
dc.language.iso | eng |
dc.publisher | OmniaScience |
dc.rights | Creative Commons Attribution 4.0 International License |
dc.rights.uri | https://creativecommons.org/licenses/by-nc/4.0/ |
dc.subject | Àrees temàtiques de la UPC::Economia i organització d'empreses::Economia regional |
dc.subject.lcsh | Southeast Asia -- Economic conditions |
dc.subject.lcsh | Social values -- Southeast Asia |
dc.subject.lcsh | Public administration - Corrupt practices -- Southeast Asia |
dc.subject.other | Cultural values |
dc.subject.other | Corruption level |
dc.subject.other | Earnings management |
dc.subject.other | South East Asia |
dc.title | Culture and corruption-driven agency costs and earnings management: evidence from south east Asian countries |
dc.title.alternative | Level of agency cost driven by cultural and corruption and earnings management: evidence of South East Asia countries |
dc.type | Article |
dc.subject.lemac | Sud-est Asiàtic -- Condicions econòmiques |
dc.subject.lemac | Valors socials -- Sud-est Asiàtic |
dc.subject.lemac | Corrupció administrativa -- Sud-est Asiàtic |
dc.identifier.doi | 10.3926/ic.1289 |
dc.identifier.dl | B-33375-2004 |
dc.description.peerreviewed | Peer Reviewed |
dc.rights.access | Open Access |
local.citation.publicationName | Intangible Capital |
local.citation.volume | 14 |
local.citation.number | 4 |
local.citation.startingPage | 499 |
local.citation.endingPage | 517 |