Record Detail

Purpose -. This research proves the implications of high-quality financial reporting on high business survival in smoothing the volatile market price movement related to agency cost as a consequence of any violation.
Design – The primary data came from the investor community in 2022, which amounted to 852 respondents for running SEM in causal research; FGD has supported this verification.
Findings – Statistical testing has proven that high-quality accounting information is a sign of high certainty, which refers to a rational decision model to anticipate the maximum utility as a proxy of game theory. The pragmatic motive is used to illustrate real earnings as the trustable willingness to represent the rational decision model related to future returns.
Limitations/implications –The recommendation is to push the regulator to design the capital market’s attractiveness with punishment and reward approaches. The going private procedure should be prioritized firmly for low-prospect companies and no dividend tax. This dividend policy should be fixed as a mandatory obligation to anticipate high trust.
Originality/value – The earnings quality pointed out that the awareness of real earnings has protected the investment in the highest secured area, where the optimism for a better prospect is good news as new literature explaining the meaningfulness of accounting information
Keywords: Obedience to Accounting Standards, Compliance with Tax Regulation, Strategic Survival