Results 121 to 130 of about 8,605,635 (242)
, 2012 PENGARUH DEFERRED TAX EXPENSE AND ACCRUAL DALAMMEMPREDIKSI EARNING MANAGEMENT ( PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ) Oleh:Suryanti ABSTRAKEarning magement diduga muncul atau dilakukan oleh manajer atau pembuat laporan keuangan dalam ...
Suryanti
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The level of education and loss of earning capacity for Wisconsin worker's compensation claimants [PDF]
, 2000 Plan BLoss of earning capacity is only one brief component of Worker’s Compensation. There are many factors involved in determining a person’s level of loss of earnings. Level of education is a factor that will affect a person’s lost earning capacity. In
Olsen, Christine S.
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Managerial Myopia and Corporate Biodiversity Risk: Disclosure, Concern and Risk
British Journal of Management, EarlyView.Abstract Recent evidence shows that 70% of market participants view biodiversity risk as financially material, yet only 3.8% of firms provide meaningful biodiversity disclosure. We ask why this gap persists and whether managerial short‐termism explains it.
Yueyang Wang +4 more
wiley +1 more source
A Family Affair: War, Agency and Female Epistolary Networks in Renaissance Italy
Gender &History, EarlyView.ABSTRACT This article draws on the largely unexplored epistolary archive of dozens of women who were born or married into military families in northern Italy around the time of the first phase of the Italian Wars (1494–1530). Building on recent work on early modern agency, patriarchy, networks and emotional communities, the article reconstructs and ...
Stephen Bowd
wiley +1 more source
International Journal of Urban and Regional Research, EarlyView.Abstract Asset managers, private equity firms and other institutional investors have assumed an increasingly important role in the ownership and management of housing and infrastructure since the Global Financial Crisis. This article analyses how social housing in London is being transformed into a financial asset through an analysis of ‘income strip ...
Aretousa Bloom, Joe Penny
wiley +1 more source
Application of deep learning in recognition of accrued earnings management. [PDF]
Heliyon, 2023 Li J, Sun Z.
europepmc +1 more source
Capital taxation, income shifting and retained earnings: evidence from dividend tax reforms
Fiscal Studies, EarlyView.AbstractIn this paper, we analyse the effects of dividend tax reforms on tax revenues, income shifting and earnings retention. We examine two significant policy changes in Israel during the 2010s. Using administrative tax records, we study a permanent increase of 5 percentage points in the dividend tax rate in 2012 and a temporary tax relief enacted in
Yonatan Berman, Esteban F. Klor
wiley +1 more source
Real Effects of Subjectivity in Measuring Fair Values
Journal of Accounting Research, EarlyView.ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN +3 more
wiley +1 more source
Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, EarlyView.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 more
wiley +1 more source
MANAGEMENT CAPABILITY TO PRODUCE QUALITY EARNING
, 2019 This research aims at analyze the effects of management ability to earning quality that is measured by restatement, earning persistence, and accrual quality.
Edi, Edi, Yopie, Santi
core +1 more source