Results 51 to 60 of about 36,906 (303)
Analisis Manajemen Laba Pada Perusahaan Yang Tergabung Dalam Indeks Sri-Kehati [PDF]
, 2013 The SRI-KEHATI index was launched in 2009 as the cooperation between Indonesia Stock Exchange and The Biodiversity Foundation to make the sustainable and responsible investment.
Oktaviani, Merry
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Business Strategy and the Environment, EarlyView.ABSTRACT Regulators in the banking industry in the Sub‐Saharan Africa (SSA) region are progressively concentrating on corporate innovation and bank social, health and environmental disclosures (BSHED) as crucial corporate governance (CG) structures to improve bank financial performance (BFP).
Douglas A. Adu +3 more
wiley +1 more source
Akuntansi dan Teknologi Informasi, 2021 The company's profit can be one of the factors that can determine an investor's decision to make an investment. The company's large and growing profits will surely be attractive to investors.
William Teguh, Rizky Eriandani
doaj +1 more source
Mandatory TCFD Disclosure and Corporate Financial Performance: Evidence From UK Non‐Financial Firms
Business Strategy and the Environment, EarlyView.ABSTRACT The escalating urgency of climate change has intensified calls for transparent corporate reporting on climate‐related risks and opportunities. This study examines the causal impact of the United Kingdom's mandatory Task Force on Climate‐Related Financial Disclosures (TCFD) framework on the financial performance of non‐financial firms.
Prashant Gupta
wiley +1 more source
Nakum Tu Kuānitāp: Factors Supporting Indigenous Men's Resource Seeking at Tribal Community Colleges
New Directions for Community Colleges, EarlyView.ABSTRACT Understanding experiences of Indigenous students, especially Indigenous men, is crucial to supporting their academic journeys. In our study, we sought to examine the campus experiences of Indigenous students enrolled in tribal community colleges, focusing on factors associated with their use of academic resources on campus.
Adam J. Alejandro, Carlton J. Fong
wiley +1 more source
Comparing Earnings Management in Germany and the USA [PDF]
, 2011 : This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management.
Arifin, T., Kusuma, I.W.
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Corporate Social Responsibility (CSR) presents a dual nature in practice. Beyond its explicit ethical imperatives, it can be strategically instrumentalized to manage external pressures, shape public impression, and even divert attention from corporate misconduct. Acknowledging this complexity, this study investigates the conditions under which
Yang Deng, Assunta Di Vaio, Tze San Ong
wiley +1 more source
Detecting Earning Management: Deferred Taxes vs Accruals: A Pakistani Perspective
Journal of Accounting and Finance in Emerging Economies, 2015 Objective: Earning Management has been one of the major areas of accounting research which has received a great attention in the past and also quite recently.
Imran Shanwari, S. M. Aamir Shah
doaj +1 more source
The Effects of Auditor's Type and Expertise on Real and Accrual Earnings Management based on Fraud Triangle Concepts [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2017 This study investigated the effect of auditor's type and expertise on real activities manipulation and compared it with accrual-based earnings management within the framework of fraud triangle concepts (opportunity, pressure, and rationalization).
rasoul salmani, masoumeh shahsavari
doaj +1 more source
PENGARUH MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK DIMODERASI OLEH POLITICAL CONNECTION [PDF]
, 2017 The purpose of this research is to examine the influence accrual based earnings managements and real earnings management on tax avoidance and impact political connection between accrual based earnings magament and real earnings management on tax ...
HARTO, Puji +1 more
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