TY  - JOUR
SP  - 205
N2  - This study empirically proves that standard policies concerning the format of presenting income statements are in the form of additional information. This is particularly relevant to the reclassification of other comprehensive
income and profit attribution in increasing transparency and reducing asymmetry information. This study investigated the effect of reclassified items concerning other comprehensive income and net income attributable to owners on earnings management and the quality of earnings. The attribution of earnings to owners was found to have a negative effect on earnings management, along with a positive effect on earnings quality as measured by the earnings response coefficient net and comprehensive income. It was also shown that earnings management does not mediate the effect to earnings quality. Accordingly, this means that the market has responded positively to the reclassification of other comprehensive income and profit attribution. It also precludes the company from carrying out earnings management through the recognition and realisation of other comprehensive income. Reclassification and attribution through increasing transparency and value relevance could consequently reduce asymmetric information.
EP  - 237
TI  - Reclassification of Other Comprehensive Income, Earnings Management and Earnings Quality: Evidence from Indonesia
PB  - Universiti Teknologi MARA Malaysia
SN  - 2550-1631 (O) ;  1675-3194 (P)
KW  - reclassification of others comprehensive income
KW  -  earnings management
KW  -  earnings quality
KW  -  Indonesia
VL  - 17
AV  - public
N1  - Grahita Chandrarin  NIDN: 0708126301
IS  - 3
JF  - Asia-Pacific Management Accounting Journal (APMAJ)
A1  - Kusuma, Marhaendra
A1  - Chandrarin, Grahita
A1  - Cahyaningsih, Diyah Sukanti
ID  - pub3834
Y1  - 2022/12//
UR  - https://apmaj.uitm.edu.my/index.php/17-3/20-cv17n3/165-av17n3-8
ER  -