Results 71 to 80 of about 37,330 (347)

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

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods [PDF]

, 2004
We document that accrual-based earnings management increased steadily from 1987 until the passage of the Sarbanes Oxley Act (SOX) in 2002, followed by a significant decline after the passage of SOX.
Cohen, Daniel A., Dey, Aiyesha, Lys, Thomas Z.   +2 more
core  

Successful Implementation of Environmental Policy and Governance: Understanding and Modeling Micro Governance

Environmental Policy and Governance, EarlyView.
ABSTRACT Successful implementation of environmental policy and governance highly depends on the capacity to know about, build new and utilize existing governance structures. However, the theoretical tools and available methods to assess the complexity of emerging or existing structures are rather limited.
Diana Giebels, Arend Ligtenberg, Martha Bakker   +2 more
wiley   +1 more source

Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries

Gadjah Mada International Journal of Business, 2012
This study explores the informational and opportunistic characteristics of earnings management in ASEAN countries. Earnings management has an impact on the profitability of the companies.
Dewi Kusuma Wardani, Indra Wijaya Kusuma
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, SIMAMORA, Agustina Lastarida   +1 more
core  

How Changing Narratives About the Future Shape Policymaking for the Long Term

European Policy Analysis, EarlyView.
ABSTRACT How can we explain decisions by governments to engage in policy investments—accepting short‐term costs in return for anticipated gains in the longer term—after previously sustaining the status quo? Our article examines the role of narratives in changing expectations about the future as a key driver of intertemporal policymaking. In light of an
Pieter Tuytens, Charlotte Haberstroh
wiley   +1 more source

DAMPAK MANAJEMEN LABA AKRUAL DAN MANAJEMEN LABA UNIVERSITAS DIPONEGORO RIIL TERHADAP KINERJA PASAR [PDF]

, 2011
This research is a replication of the Oktorina’s research (2008), by adding a measurement of earnings management accruals and real earnings management through three activities.
KOYUIMIRSA, Koyuimirsa, RAHARJA, Surya
core  

How Important Is Pay and What Are the Effects (Positive and Negative) of Pay for Performance?: Evaluating Claims and Evidence

Human Resource Management, EarlyView.
ABSTRACT Compensation plays a pivotal role in shaping employee behavior, motivation, and well‐being. Although extant research has explored various dimensions of compensation, questions about how important pay is to employees and concerns (on the part of employers and/or employees) about the unintended negative (in addition to intended positive ...
Barry Gerhart, Ji Hyun Kim, Shan He
wiley   +1 more source

Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?

International Journal of Finance &Economics, EarlyView.
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis, Athanasios P. Fassas, Dionisis Philippas   +2 more
wiley   +1 more source

Manajemen Laba Akrual dan Riil Sebelum dan Setelah Adopsi Wajib Ifrs di Uni Eropa [PDF]

, 2013
This study aims to provide empirical evidence on earnings management practices in the Europe Union in three years before and after the mandatory IFRS adoption.
Senjani, Y. P. (Yayu)
core