This study examines whether idiosyncratic risk significantly affects earnings quality in non-financial companies listed … on the Indonesia Stock Exchange. Research on developing countries, especially Indonesia, which links idiosyncratic risk …, which is the residual value of the Kasznik and Dechow-Dichev model, and idiosyncratic risk, which is measured based on the …

mandatory profit warning regulation of mainland China, but other firms listed only in Hong Kong only need to follow the … spillover effect, i.e. whether these Chinese dual-listed firms influence their peers only listed in Hong Kong to release profit … warnings. We find that firms only listed in Hong Kong are more likely to issue profit warnings if their Chinese dual …