Reclassification of other comprehensive income, earnings management and earnings quality: evidence from Indonesia / Marhaendra Kusuma, Grahita Chandrarin and Diyah Sukanti Cahyaningsih

• Main Authors: Kusuma, Marhaendra, Chandrarin, Grahita, Cahyaningsih, Diyah Sukanti
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2022
• Subjects: Public policy (General). Policy sciences; Earnings management
• Online Access: https://ir.uitm.edu.my/id/eprint/61965/1/61965.pdf; https://www.doi.org/10.24191/APMAJ.V17i3-08; https://ir.uitm.edu.my/id/eprint/61965/; https://apmaj.uitm.edu.my/; https://www.doi.org/10.24191/APMAJ.V17i3-08

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 asy...