Results 91 to 100 of about 506 (202)
The Role of Media in Regulatory Oversight: Evidence From Comment Letters
Financial Review, EarlyView.ABSTRACT This study examines how media coverage impacts regulatory oversight of publicly listed firms. We find that Chinese firms with greater media attention, particularly those with negative media coverage, are more likely to receive increased regulatory oversight, as indicated by comment letters issued by stock exchanges.
Yizhe Dong +3 more
wiley +1 more source
, 2013 Research conducted by Guenther (1994) shows the behavior of management to conduct income decreasing earning management in the period of one year before the income tax rate reduction in order to obtain relief the burden of income tax paid.
Lim, Setiadi Alim
core
Analisis Manajemen Laba Riil dan Akrual Berdasarkan Life Cycle Perusahaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2015-2017) [PDF]
, 2019 Penelitian ini bertujuan untuk menganalisis manajemen laba riil dan akrual berdasarkan siklus hidup perusahaan (growth, mature, dan decline) dengan studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.
Syukma, Febriyenti
core
Systemic Treatment and Outcome in Erythrodermic Psoriasis: A Retrospective Multicenter Study
International Journal of Dermatology, EarlyView.This multicentre real‐world study illustrates the heterogeneity of systemic treatment approaches in erythrodermic psoriasis (EP) in Bavaria, Germany. Adverse events were more frequently observed with conventional therapies, whereas biologic therapies showed favorable outcomes.
Julian Kögel +15 more
wiley +1 more source
Journal of Business Finance &Accounting, EarlyView.ABSTRACT We use banks’ quarterly fair value disclosures to perform the first short‐window event study of fair value adjustments excluded from net income and offer three main results. First, we find that fair value adjustments for banks’ loan portfolios are positively associated with short‐window stock returns and that they impact investors’ response to
John L. Campbell +2 more
wiley +1 more source
PENGARUH KUALITAS LABA TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2019 [PDF]
, 2022 Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh kualitas laba terhadap cash holding pada perusahaan manufaktur periode 2015-2019.
Buntoro, Teresa Mileanne
core
Do Local Religious Beliefs Affect Firms' Earnings Management Practice? Evidence From the United States. [PDF]
Front Psychol, 2022 Geng H, Hua M, Sun L, Yan C.
europepmc +1 more source
Firm‐Level Political Risk and Earnings Manipulation
Journal of Business Finance &Accounting, EarlyView.ABSTRACT Using recently developed proxies for firm‐level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh's core prediction that investor attention is associated with less managerial manipulation, we find that firm‐level political risk, serving as a proxy for investor attention, is ...
Hui L. James, Thanh Ngo, Jurica Susnjara
wiley +1 more source
Agency theory predicts that ownership structure monitoring mechanisms can effectively align the interests of managers with those of the shareholders. In additions, it views external audit as a function that lends credibility to the information disclosed ...
Idris, Mohammed I
core
, 2017 Penelitian ini bertujuan untuk menguji peran good corporate governance (GCG) dan struktur kepemilikan dalam mengendalikan insentif manajemen untuk melakukan manajemen laba (real earnings managemnent).
Safitri, Hana
core +1 more source