Does Earnings Quality Moderate The Predictive Content of Non - Operating Income ?  

Oleh:

Sugiri, Slamet

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: International Journal of Business vol. 6 no. 2 (May 2004), page 275-292.
Topik: LEARNING QUALITY; earnings quality; income smoothig; moderating; non operating income; predictive content

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: II51.3 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The objective of this study is to empirically examine a hypothesis that earnings quality enhances the ability of non operating income to predict future operating cash flow. The magnitude of income smoothing index, measured by eckel's (1981) index formula, is used to capture a firm's quality level of earnings. Higher index is assumed to represent higher level of earnings quality. A linear regresesion model is developed to test the hypothesis. The model parameters are estimated based on sixty - two manufacturing firms listed in the jakarta stock exchange (JSX) up to the end of 1997. This study finds empirical evidence that supports the proposed hypothesis. That is, earnngs quality enhances the predictive content of non operating income.

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