Open AccessProfit reporting and quality analysis of profit to shareholders in past of pandemic era
Author(s) -
Arifuddin Maulana,
Timbul M. Panjaitan,
Iskandar Muda
Publication year - 2022
Publication title -
international journal of health sciences (ijhs) (en línea)
Language(s) - English
Resource type - Journals
eISSN - 2550-6978
pISSN - 2550-696X
DOI - 10.53730/ijhs.v6ns1.5200
Subject(s) - dividend , accrual , shareholder , earnings , business , accounting , earnings quality , profit (economics) , cash , actuarial science , economics , finance , corporate governance , microeconomics
This paper aims to knows about profit reporting and describes about the quality analysis of profit to shareholders in Pandemic Era. The methods use is quantitative methods. The test results prove that dividend distribution status has a positive relationship to earnings quality (companies that distribute dividends have better earnings quality than companies that do not distribute dividends). Thus, companies that pay dividends are empirically proven to have higher discretionary accruals, higher standard deviations, and absolute error values in projecting accruals to cash flows, and have earnings that are more relevant in predicting future firm value.