Results 81 to 90 of about 8,724,912 (217)

PREFERENSI MANAJEMEN LABA AKRUAL ATAU MANAJEMEN LABA RIIL DALAM AKTIVITAS TAX SHELTER

Jurnal Akuntansi dan Keuangan Indonesia, 2013
This study aims to examine the effect of accrual or real earnings management on the possibility of companies involved in tax shelter activities by using Surat Ketetapan Pajak Kurang Bayar (notice of tax deficiency) as a proxy to measure the tax shelter ...
Ira Geraldina
doaj   +1 more source

Industry Valuation Driven Earnings Management [PDF]

This paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision.
Jiao, T., Mertens, G.M.H., Roosenboom, P.G.J.   +2 more
core  

Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly [PDF]

We show that the agency theory of overvalued equity (see Jensen, 2005) rather than investors' fixation on accruals explains the accrual anomaly, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory of overvalued
Nikolaev, V., Loutskina, E., Kothari, S.P.   +2 more
core  

Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [PDF]

Pizhūhish/hā-yi ḥisābdārī-i mālī
Knowledge of earnings management is essential for users of accounting information due to performance evaluation, profitability forecasting, and determining the true value of the company.
Hassan Hassani, Esfandiar Malekian Kallehbasti, Yahya Kamyabi   +2 more
doaj   +1 more source

Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]

The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
Peter F. Pope, José A. C. Moreira
core  

TITIK KRITIS MANAJEMEN LABA PADA PERUBAHAN TAHAP LIFE CYCLE PERUSAHAAN: ANALISIS MANAJEMEN LABA RIIL DAN MANAJEMEN LABA AKRUAL

Jurnal Akuntansi dan Keuangan Indonesia, 2011
The objective of this study is to examine whether earnings management choices is different in changes of corporate life cycles (growth to mature and mature to stagnant). This earnings management behavior differences were shown by real earnings management
Sri Hastuti
doaj   +1 more source

Earnings management and corporate social responsibility [PDF]

, 2007
By drawing on stakeholder-agency theory and the earnings management framework, we hypothesize a positive connection between corporate social responsibility and earnings management. We argue that earnings management damages the interests of stakeholders.
Jordi Surroca, Surroca, Jordi, Diego Prior, Prior, Diego, Tribo Gine, José Antonio, Surroca Aguilar, Jorge, Tribó, Josep A., Josep A. Tribó   +7 more
core   +1 more source

Earnings Management, Accruals and Stock Liquidity [PDF]

Journal of Finance and Bank Management, 2017
Sonia Sayari, Abdelwahed Omri
openaire   +1 more source

Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Industri Manufaktur di Bursa Efek Indonesia

Jurnal Akuntansi dan Keuangan, 2014
Earnings management is a management action to manage the profitability of a company. The purpose of this study is to indicate the accrual earning management using revenue discretionary model.
Nieken Herma Sari, Nurmala Ahmar
doaj  

Earnings management among industries: between the old and new economies

Technological and Economic Development of Economy
This paper investigates sectoral prevalence and patterns of accrual-based earnings management in public companies listed on the Warsaw Stock Exchange.
Adam Sadowski, Michał Comporek, Magdalena Osińska, Ewa Walińska, Per Engelseth   +4 more
doaj   +1 more source