Article Per Year (5 Year)
p-Index From 2019 - 2024
0.751
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Gadjah Mada International Journal of Business Journal of Accounting and Investment International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Jurnal Akuntansi The Indonesian Journal of Accounting Research AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia
Ratna Wardhani
Faculty Of Economics And Business, Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Gadjah Mada International Journal of Business

 1 
The Effects of Financial Derivatives on Earnings Management and Market Mispricing Oktavia Oktavia; Sylvia Veronica Siregar; Ratna Wardhani; Ning Rahayu
Gadjah Mada International Journal of Business Vol 21, No 3 (2019): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.34112

Abstract

This study aims to examine the effects of financial derivatives on earnings management and market mispricing. A cross-country analysis was applied within the scope of four ASEAN (Association of Southeast Asian Nations) countries that comply with IAS 39, consisting of the Philippines, Indonesia, Malaysia, and Singapore. A sample of 1,395 firm-years of companies using financial derivatives were engaged for study and the evidence shows that the use of financial derivatives for hedging purposes decreases the magnitude of the earnings management. In addition, this study also supports the idea that earnings expectations embedded in the stock returns of companies using financial derivatives, that meet the hedge accounting criteria, reflect the difference in the persistence of cash flow components more accurately than those using financial derivatives for speculative purposes.
Co-Authors Abdi Wibawa, Bima ADE SOBRINA HASIBUAN Agustin Setya Ningrum Alpha Alan Darma Saputra Amarin Yudhana, Amarin Amelia, Devitha Amelia, Devitha Anafiah, Vidyata Annisa Annisa Anafiah, Vidyata Annisa Ardiantoko, Edvin Bima Abdi Wibawa Dina Juliani Hendro Hendro, Hendro Hilda Rossieta Hilda Rossieta Ira Geraldina Juliani, Dina Juliani, Dina Mutmainnah,, Nurul Ning Rahayu Ning Rahayu Nurul Mutmainnah, Nurul Oktavia . Patrick Kapugu Sigit Wahyu Kartiko Sylvia Veronica Siregar Vera Diyanty