Mukhlasin Mukhlasin; Nur Anissa
Volume 5, Issue 6 , June 2018, , Pages 448-460
Abstract
The information asymmetry between management and owners raises an opportunistic attitude of management to attach importance to its own interests. In this case, investors need additional information in addition to financial statements as a signal that can reduce information asymmetry. This study aims ...
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The information asymmetry between management and owners raises an opportunistic attitude of management to attach importance to its own interests. In this case, investors need additional information in addition to financial statements as a signal that can reduce information asymmetry. This study aims to prove empirically about the influence of internal controls and ethics disclosures against possible fraudulent financial reporting. This study also examines the relationship between management intentions that are reflected in earnings management with fraudulent financial reporting. The sample in this research is 740 data consist of 708 data fraud and 32 data non fraud. The study was conducted in non-financial companies listed on the Indonesia Stock Exchange for the period 2012-2015. The result of logistic regression analysis proves that information asymmetry can be reduced by voluntary disclosure ie internal control disclosure and ethics disclosure. Voluntary disclosure negatively affects fraudulent financial reporting. However, this study fails to identify earnings management as a sign of management intentions that can reduce information asymmetry.
Abdorreza Asadi; Samira Ghanbari Sani
Volume 3, Issue 11 , November 2016, , Pages 735-745
Abstract
According to the significance of ethics in different organizations and communities and regarding the necessity of considering this issue in insurance industry, this research is conducted to study the effect of insurer’s ethics on customer attraction by insurance companies. Moral values including ...
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According to the significance of ethics in different organizations and communities and regarding the necessity of considering this issue in insurance industry, this research is conducted to study the effect of insurer’s ethics on customer attraction by insurance companies. Moral values including honesty, fairness, respect and honor, accountability, and reliability components are individually investigated in this study to show the effect of these variables on customer attraction by insurance companies. This is an applied research in term of purpose and a descriptive-survey, field study in term of nature. Research population included all customers of Iran insurance company agencies in Mashhad City. 384 individuals were randomly selected through simple random sampling method as research sample. Further, data were collected through a questionnaire; the questionnaire reliability was estimated using Cronbach test. Research hypotheses were tested by using structural equations method. The results of hypotheses’ analysis indicated that all five ethical codes including honesty, fairness, respect and honor, accountability and reliability influence customer attraction in Iran insurance company. Overall, according to research results, it is inferred that insurer’s ethics may influence customer attraction by insurance companies.
