Results 91 to 100 of about 37,330 (347)
Journal of Accounting and Investment, 2016 The aim of this study was to investigate the impact of inplementasi International Financial Reporting Standards (IFRS) on accrual earnings management and real earnings management.
Nurmala Ahmar +2 more
doaj
Strategi Bisnis dalam Praktik Manajemen Laba pada Perusahaan Manufaktur di Indonesia [PDF]
, 2017 This study investigated whether firm’s business strategy is associated with real and accrual earnings management. It applied by Miles & Snow (1978) business strategy typology and classified business strategy into two dominant and contrast strategy ...
Harindahyani, Senny +2 more
core +1 more source
Gender Equality as a Driver of Inclusive Green Transitions: Evidence From EU Panel
Sustainable Development, EarlyView.ABSTRACT This study examines how gender equality contributes to inclusive and sustainable green transitions across the European Union (EU). Using macro‐panel data for 27 EU countries, it applies three econometric models to assess how changes in gender inequality, measured by the Gender Inequality Index (GII), influence female employment, women's ...
Lina Volodzkiene, Tomas Balezentis
wiley +1 more source
TREND AND TRADEOFF BETWEEN ACCRUAL EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT IN INDONESIA
Media Riset Akuntansi, Auditing & Informasi, 2018 This research was carried out to test trend of earnings management in Indonesia. By understanding the trend of earnings management, it can be found out what scheme of earnings management practice in Indonesia. The sample used were 31 (thirty one) non financial, hotel, travel, transportation and real estate companies that listed in Indonesia Stocks ...
openaire +2 more sources
Sustainable Development, EarlyView.ABSTRACT This study examines the asymmetric effects of eco‐innovation on income‐based carbon emissions inequality within G7 economies over the period 1990–2023. Theoretically grounded in innovation diffusion theory and political economy frameworks, we argue that green technological advancements exert non‐linear, directional effects on emissions ...
Brahim Bergougui +5 more
wiley +1 more source
PENGARUH MANAJEMEN LABA BERBASIS AKRUAL DAN MANIPULASI AKTIVITAS RIIL TERHADAP RETURN SAHAM (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2013) [PDF]
, 2015 This study seeks to examine the accrual-based earnings management and manipulation of real activity on stock returns. The research sample used in this study are manufacturing companies listed on the Stock Exchange during the study period 2011-2013.
PAHLEVI, Rizal Devangga, RATMONO , Dwi
core
Entrepreneurship‐As‐Struggle: The Crises and Politics of Entrepreneurial Becomings
Economic Anthropology, EarlyView.ABSTRACT Entrepreneurship among marginalized people in Bangladesh involves social, political, and cultural struggle against immediate crises of poverty and enduring crises of class, caste, religious, and gendered exclusions. Drawing on 25 months of ethnographic research among entrepreneurs in rural Bangladesh and the life stories of 137 entrepreneurs ...
Grace Mueller +4 more
wiley +1 more source
New venture team stability and long‐run organizational growth
Strategic Entrepreneurship Journal, EarlyView.Abstract Research Summary We explore the impact of new venture team (NVT) stability on long‐run organizational growth. With an instrumental variable design, we leverage a matched employer‐employee dataset of all Danish new ventures from 1981 to 1997. We find strong evidence that NVT stability has a positive effect on organizational growth in employees ...
Jerry Guo +2 more
wiley +1 more source
Future Business JournalThis paper examines the impact of gender diversity on financial reporting quality (accrual and real earnings management). We use a sample of 78 Egyptian listed companies over the period 2009–2021.
Eman F. Attia +3 more
doaj +1 more source
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. [PDF]
This paper deals with the accrual anomaly first documented by Sloan (1996), i.e. the finding that the stock market prices appear to overweigh the role of accruals persistence and under-weigh the role of operating cash flow persistence.
Schøler, Finn
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