Results 11 to 20 of about 6,700,738 (247)
Real and accrual earnings management, regulatory environments, audit quality and IPO failure risk [PDF]
, 2012 This thesis builds on information asymmetry, agency conflicts and litigation-risk backgrounds to examine real and accrual earnings management activities around Initial Public Offerings (IPOs), mitigating factors (regulators and auditors), and ...
Alhadab, Mohammad Muflih Salem
core +6 more sources
The impact of mandatory IFRS adoption on accrual anomaly and earning conservatism [PDF]
, 2012 This paper investigates the impact of mandatory IFRS adoption on earning management and accounting conservatism by European countries. Using firm-level data of nine European countries within G20 who mandatorily adopted IFRS in 2005, we found that IFRS ...
Jiang, Y, Chen, Q
core +6 more sources
DeReMa (Development Research of Management): Jurnal Manajemen, 2018 This research aims at analyzing the effects of management ability, independent directors and the total number of directors on the board to earning quality that is measured by restatement, earning persistence, and accrual quality. The research populations
Edi Edi, Suyadi Suyadi
doaj +1 more source
Analysing the quality of accrual accounting implementation in indonesia local governments
Jurnal Akuntansi, 2018 The main objective of this study is to assess the quality of accrual accounting implementation in Indonesia local governments. In the context of Indonesia local government, to the author's knowledge, this study is the first in proposing a concept to ...
Irwan Taufiq Ritonga
doaj +1 more source
Does Sharia-Obedient Status Cause Firms to be Less Involved in Accrual-Based Earnings Management?
Binus Business Review, 2019 The main objective of the research was to investigate the accrual quality of Sharia-obedient firms listed in Indonesia Stock Exchange (IDX). Specifically, this research attempted to study whether Sharia was an effective monitoring mechanism in reducing ...
Bayu Adi Nugroho +3 more
doaj +1 more source
KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN
Jurnal Akademi Akuntansi, 2020 This study aims to test and analyze the impact of accrual earnings management and real earnings management on firm value empirically. Also, audit quality's role on the effect of accrual earnings management and total earnings management on firm value. The
I Putu Edi Darmawan
doaj +1 more source
The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach [PDF]
مطالعات تجربی حسابداری مالی, 2019 The emergence of an accrual basis in the preparation of financial statements and the measurement of Accounting Earnings has led to the creation of quantitative, empirical and substantive research into the Earning Quality.
sobhan zafari +2 more
doaj +1 more source
Understanding Factors Affecting Local Administration Reform on Accrual-Based Financial Statements
JABE (Journal of Accounting and Business Education), 2017 This study is set out to analyze the understanding of local government officials on the accrual-based financial statements. The analyses are performed on the effects of training, education, working experience, and the quality of information technology to
Haryono Sukamdaru +2 more
doaj +1 more source
Determinan penerapan basis akrual secara penuh pada pemerintah daerah
Jurnal Akuntansi, 2018 This research meant to obtain a description on how much was the influence of the Indonesian’s Local Governments forwardness on the accrual-based Government Accounting System implementation to the quality of Local Government Financial Statements at the ...
Bambang Pamungkas
doaj +1 more source
PENGARUH KUALITAS AKRUAL DAN LEVERAGE TERHADAP CASH HOLDING PERUSAHAAN
Jurnal Akuntansi dan Keuangan Indonesia, 2010 This research tests the effect of accrual quality and leverage on corporate cash holding for a sample of manufacturing company listed in Indonesian Stock Exchange over the period 2006-2007. This research also tests the role of asymmetric information as a
Anggita Langgeng Wijaya +2 more
doaj +1 more source