Universitas Gadjah Mada
Fakultas Ekonomika dan Bisnis

Departemen Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada (FEB UGM) akan menyelenggarakan Seri Presentasi Paper dengan judul "Market Reactions around Earnings Announcement of Cross-Listed Firms: The Role of Culture". Presentasi paper tersebut akan disampaikan oleh Dr. Singgih Wijayana, S.E., M.Sc (Dosen Jurusan Akuntansi FEB UGM).

Presentasi paper akan dilaksanakan pada:

• Hari, tanggal: Jumat, 1 April 2016
• Waktu: 09:30 WIB - selesai
• Tempat: Ruang Bakrie, gedung Magister Sains dan Doktor, FEB UGM

Abstrak Paper:

This study examines the association between information content earnings and culture values. The market reaction around earnings announcement are expected to vary according to the variation of home country culture value of cross-listed firms. This study finds some evidence to support that higher (lower) market reaction around the release of earning is related to Hofstede Culture Dimensions; and 2) Quantified Accounting Value of Gray (1988). This relationship exist based on the argument that firm’s manager efficient or opportunistic in financial reporting is influenced by culture value. These results also support the argument that culture value affect to the development of accounting system (Gray, 1988) and further affect to quality of financial reporting. Overall, the results suggest that the informal institutional factors of cultural differences of cross-listed firms are priced by the United States (U.S.) market.

Keywords: Information Content of Earnings, Earnings Quality, IFRSs Adoption, Institutional Factors, Cross-Listed Firms, Gray Culture Value, Hofstede Culture Value.

Bagi mahasiswa (pascasarjana), peneliti, atau dosen yang berminat untuk mengikuti presentasi paper ini dapat mendaftarkan diri melalui formulir online dibawah ini, pendaftaran gratis dan tempat duduk terbatas. Informasi selengkapnya dapat menghubungi: Departemen Akuntansi FEB UGM.