ManuScript Details
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Paper Id:
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IJARW1667
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Title:
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INFLUENCE OF OPPORTUNISTIC BEHAVIOR AND FINANCIAL DISTRESS ON MARKET REACTIONS WITH INCOME SMOOTHING AS INTERVENING VARIABLE
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| Published in: |
International Journal Of All Research Writings |
| Publisher: |
IJARW |
| ISSN: |
2582-1008 |
| Volume / Issue: |
Volume 3 Issue 11 |
| Pages: |
6
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| Published On: |
5/27/2022 8:43:07 PM (MM/dd/yyyy) |
Main Author Details
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Name:
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Karlina Ghazalah Rahman |
| Institute: |
Institut Teknologi dan Bisnis Nobel Indonesia |
Co - Author Details
| Author Name |
Author Institute |
| Darmawati Darmawati |
Hasanuddin University |
| Amiruddin Junus |
Hasanuddin University |
Abstract
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Research Area:
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Accounting, Banking |
| KeyWord: |
Opportunistic Behavior, Financial Distress, Market Reaction, Income Smoothing |
| Abstract: |
The motivation of management to do income smoothing is the bonus compensation that management expects. This behavior can be said to be opportunistic. The study aimed to examine the influence between opportunistic behavior and financial distress on market reactions by using income smoothing as an intervening variable. The research method used is quantitative with a descriptive approach. The data used is secondary data derived from the Indonesia Stock Exchange (IDX) for the period 2017-2020 in manufacturing companies. Data analysis using path analysis with the SmartPLS Version 3 app. The results showed that opportunistic behavior has a positive effect on income smoothing, financial distress negatively affects income smoothing, opportunistic behavior has a positive effect on market reaction, financial distress has a positive effect on market reaction, opportunistic behavior has a positive effect on market reaction through income smoothing as an intervening variable, and financial negatively affects market reaction through income smoothing. The limit of this research is that the period the report used is still a little bit. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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Karlina Ghazalah Rahman, Darmawati Darmawati, Amiruddin Junus, "INFLUENCE OF OPPORTUNISTIC BEHAVIOR AND FINANCIAL DISTRESS ON MARKET REACTIONS WITH INCOME SMOOTHING AS INTERVENING VARIABLE", International Journal Of All Research Writings,
vol. 3, no. 11, pp. 150-155, 2022.
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MLA
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Karlina Ghazalah Rahman, Darmawati Darmawati, Amiruddin Junus "INFLUENCE OF OPPORTUNISTIC BEHAVIOR AND FINANCIAL DISTRESS ON MARKET REACTIONS WITH INCOME SMOOTHING AS INTERVENING VARIABLE." International Journal Of All Research Writings,
vol 3, no. 11, 2022, pp. 150-155.
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APA
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Karlina Ghazalah Rahman, Darmawati Darmawati, Amiruddin Junus (2022). INFLUENCE OF OPPORTUNISTIC BEHAVIOR AND FINANCIAL DISTRESS ON MARKET REACTIONS WITH INCOME SMOOTHING AS INTERVENING VARIABLE. International Journal Of All Research Writings,
3(11), 150-155.
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INFLUENCE OF OPPORTUNISTIC BEHAVIOR AND FINANCIAL DISTRESS ON MARKET REACTIONS WITH INCOME SMOOTHING AS INTERVENING VARIABLE
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INFLUENCE OF OPPORTUNISTIC BEHAVIOR AND FINANCIAL DISTRESS ON MARKET REACTIONS WITH INCOME SMOOTHING AS INTERVENING VARIABLE
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