Results 11 to 20 of about 51,498 (265)
Real earnings management is profit management through real activities of the company. Real earnings management is done by using three approaches, namely abnormal operations cash flow (Abn. CFO), abnormal production costs Abn. PROD), and abnormal discretionary expenses (abn DISCR).
Ningsih, Suhesti, Suhesti Ningsih
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Severe problems accompany the production of abnormal oils with high pour point (with a paraffin content of over 30% by weight) in Kraynego Severa, Russia, due to the intensive formation of asphalt-resin-paraffin deposits (ARPD) in the bottom hole zone of
Mikhail K. Rogachev +1 more
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PENGELOLAAN LABA MELALUI AKTIVITAS-AKTIVITAS RIIL PERUSAHAAN PERSPEKTIF ISLAM
Artikel ini membahas tentang manajemen laba riil sebagai perekayasaan laba yang dilakukan melalui manipulasi aktivitasaktivitas riil perusahaan dengan menggunakan pendekatan kualitatif.
Suhesti Ningsih
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Research and Application of Anormaly Detection Based on Improved DM-SVDD Algorithm
Aiming at the problem that traditional anomaly detection model has poor recognition effect on a small number of abnormal samples under the condition of data imbalance, in this paper we proposed a support vector data description algorithm combined with ...
Jie WANG +5 more
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LOW COST METHODOLOGIES TO ANALYZE AND CORRECT ABNORMAL PRODUCTION DECLINE IN STRIPPER GAS WELLS [PDF]
The goal of this research program is to develop and deliver a procedure guide of low cost methodologies to analyze and correct problems with stripper wells experiencing abnormal production declines. A study group of wells will provide data to determine the historic frequency of the problem of abnormal production declines in stripper gas wells and the ...
James, Jerry, Huck, Gene, Knobloch, Tim
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Financial Distress as a Risk Factor for the Occurrence of Earnings Management [PDF]
To be survived and also to continue the activities, firms need enough resources such as enough cash to pay debtors. If the firm does not have enough resources to respond its requirements, it will be frustrated and firms in facing with frustration ...
naser Izadinia +2 more
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The Effect Manipulation of Firm Actual Activities on Stock Trading Cost [PDF]
Objective: The present research investigates the effect of manipulation of actual activities in a firm in order for profit management on stock trading cost.
Ahmad Khodamipour, Esmaeil Amiri
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This paper examines the impact of real earnings management (REM) on the capital structure of listed firms across ASEAN countries using the fixed effects panel data estimator for the period 2014–2019.
Yusuf Adeneye, Ines Kammoun
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Managers’ private information, investor underreaction and long-run SEO performance [PDF]
For a sample of 2,879 SEOs by US stocks from 1970 to 2004, this paper decomposes an average three-year post-issue buy-and-hold abnormal return of −25.9% (relative to size- and B/M-matched non-issuing stocks) into two components.
Bilinski, Pawel +5 more
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The amount of funds a company has earned during a given period is generally reported based on appropriate and relevant accounting standards. Therefore, reported earnings helps to quantity the company's performance through earnings, nevertheless investors
M. R. P. Wijesinghe, D. D. C. Kavinda
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