Results 81 to 90 of about 36,906 (303)

Model Manajemen Laba Akrual dan Riil Berbasis Implementasi International Financial Reporting Standards

open access: yesJournal 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]

open access: yes, 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

Entrepreneurship‐As‐Struggle: The Crises and Politics of Entrepreneurial Becomings

open access: yesEconomic 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

PENGARUH MANAJEMEN LABA BERBASIS AKRUAL DAN MANIPULASI AKTIVITAS RIIL TERHADAP RETURN SAHAM (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2013) [PDF]

open access: yes, 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  

Founders' pre‐entry knowledge and the heterogeneous returns to accelerator participation

open access: yesStrategic Management Journal, EarlyView.
Abstract Research Summary While startup accelerators often benefit founders and their ventures, these gains may not be uniform. We examine how founders' pre‐entry knowledge—the cumulative education, industry experience, and entrepreneurial exposure that teams acquire prior to launching their startups—shapes the heterogeneous returns to accelerator ...
Melody H. Chang, Valentina A. Assenova
wiley   +1 more source

Housing, Inequality and London

open access: yesThe Political Quarterly, EarlyView.
Abstract Regional inequalities are deeply entrenched in the UK. London, and its wider region, is often seen as the beneficiary of these inequalities. The capital houses a disproportionate share of the nation's population and its economic output. But London is also home to higher levels of inequality, poverty and child poverty than anywhere else in the ...
Jack Brown, Joe Fyans
wiley   +1 more source

The Gender of Fossil Fuels: Oil and Domestic Perils in Mandate Palestine

open access: yesGender &History, EarlyView.
ABSTRACT This article explores the gender dynamics behind the rise of kerosene – an oil derivative – as the main domestic fuel in Mandate Palestine. It argues that these dynamics were constitutive in determining who began to use oil, where and for what purposes, in turn demonstrating that women in Palestine were the promoters and targets of a campaign ...
Shira Pinhas
wiley   +1 more source

CHINA’S LAND FINANCE AS ACTIVE MODE OF LAND DEVELOPMENT AND INFRASTRUCTURE DELIVERY: Reality, History and Prospects

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
Abstract Henry George advocated for capturing land value increases for public ends. The active approach of public authorities organizing and financing land development can help capture higher land value increases, as Hartman and Spit indicate. However, this approach hardly happens in developing countries, where the coalition of private developers and ...
Nannan Xu
wiley   +1 more source

The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market

open access: yesFuture Business Journal
This 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

Pengaruh Tanggung Jawab Sosial Strategis Dan Non Strategis Terhadap Manajemen Laba: Peran Perlindungan Investor Pada Industri Perbankan di ASEAN

open access: yesJurnal Riset Akuntansi dan Keuangan, 2019
. The purpose of this study is to examine the effect of corporate social responsibility (differentiated into strategic and non-strategic) on earnings management.
Sylvia Rianda Anugra   +1 more
doaj   +1 more source

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