Results 51 to 60 of about 9,019,444 (252)

DAMPAK MANAJEMEN LABA TERHADAP RELEVANSI INFORMASI AKUNTANSI: BUKTI EMPIRIS DARI INDONESIA

Jurnal Akuntansi dan Keuangan, 2006
This research provides the relevant of accounting information and the effect for earnings management practice. Two financial information that used in this research are earnings and book value.
Hadri Kusuma
doaj  

Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective [PDF]

مطالعات تجربی حسابداری مالی, 2010
The purpose of this paper is to investigate a relation between real earnings management and accounting earnings management to smooth earnings and to survey this fact when managers smooth earnings by real activities manipulation and when by discretionary ...
Gh. Karami, A. Tahriri, A. Davarinejad
doaj  

A Business Strategy or Compliance? Review of the Environmental, Social and Governance (ESG) Landscape

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley   +1 more source

CEO Characteristics, Carbon Disclosure and Earnings Management in China: The Role of Risk Tolerance and Environmental Uncertainty

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng, Ali Abbas, Ali Meftah Gerged, Ernest Ezeani, Bilal Bilal   +4 more
wiley   +1 more source

IMPLIKASI REGULASI PASAR MODAL TERHADAP MOTIF MANAJEMEN LABA: PENGUJIAN BERBASIS TEORI PENSINYALAN

Jurnal Akuntansi dan Keuangan Indonesia, 2014
This study examines the motives for earnings management following a series of regulation released by the Capital Market Supervisory Agency and Indonesian Stock Exchange in 2004.
Sansaloni Butar Butar
doaj   +1 more source

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yara Ibrahim   +2 more
wiley   +1 more source

Business cycles and earnings management strategies: a study in Brazilian public firms,

Revista Contabilidade & Finanças, 2019
This study contributes to the literature dealing with the influence of macroeconomic factors on accounting information quality, since it analyzes the earnings management strategies of firms, specifically identifying different discretionary behaviors ...
Edilson Paulo, Renato Henrique Gurgel Mota   +1 more
doaj   +1 more source

Earnings Quality, Accruals and Subjective Goodwill Accounting [PDF]

This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality.
Yuko Katsuo
core  

Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether CEO generalist skills predict firm‐level biodiversity risk exposure, an emerging strategic and financial concern. Using the biodiversity indicator developed based on textual analysis and the General Ability Index, we find that firms led by generalist CEOs are associated with significantly lower disclosed biodiversity risk ...
Hafiz Hoque, Saadia Irfan, Linh Thi Tue Tran   +2 more
wiley   +1 more source

PENGARUH PREMANAGED EARNINGS DAN DIVIDEN YANG DIHARAPKAN TERHADAP PRAKTIK MANAJEMEN LABA

Jurnal Akuntansi dan Keuangan Indonesia, 2015
This study aims to determine whether the companies paying dividend in the previous year (payers) are more likely to perform earnings management than companies that do not (non-payers) in order to meet the expected dividend.
Rosalia Anita Wibiksono, Felizia Arni Rudiawarni   +1 more
doaj   +1 more source