Results 71 to 80 of about 796 (267)
TREND AND TRADEOFF BETWEEN ACCRUAL EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT IN INDONESIA
Media Riset Akuntansi, Auditing & Informasi, 2018 This research was carried out to test trend of earnings management in Indonesia. By understanding the trend of earnings management, it can be found out what scheme of earnings management practice in Indonesia. The sample used were 31 (thirty one) non financial, hotel, travel, transportation and real estate companies that listed in Indonesia Stocks ...
openaire +2 more sources
Views from the hill: Deer stalkers' perspectives on land‐use change in the Scottish Highlands
People and Nature, EarlyView.Abstract Land‐use and wildlife management are changing globally as part of efforts to address contemporary environmental challenges. In the Scottish Highlands, the hunting—or ‘stalking’—of deer has entered a period of considerable flux primarily because of national policy changes to mitigate climate change and biodiversity loss.
Callum Leavey‐Wilson +2 more
wiley +1 more source
RESPON PERUBAHAN TARIF PAJAK PENGHASILAN, INSENTIF DAN NON-INSENTIF PAJAK TERHADAP MANAJEMEN LABA
Jurnal Akuntansi Indonesia, 2012 Tax is an obligation that must be paid by the company, the greater the income the company the greater the tax due. Management expects the tax payment detail to allow management to do the engineering to minimize the income tax burden.
Abdul Slamet, Provita Wijayanti
doaj +1 more source
Gender Equality as a Driver of Inclusive Green Transitions: Evidence From EU Panel
Sustainable Development, EarlyView.ABSTRACT This study examines how gender equality contributes to inclusive and sustainable green transitions across the European Union (EU). Using macro‐panel data for 27 EU countries, it applies three econometric models to assess how changes in gender inequality, measured by the Gender Inequality Index (GII), influence female employment, women's ...
Lina Volodzkiene, Tomas Balezentis
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT This study examines the asymmetric effects of eco‐innovation on income‐based carbon emissions inequality within G7 economies over the period 1990–2023. Theoretically grounded in innovation diffusion theory and political economy frameworks, we argue that green technological advancements exert non‐linear, directional effects on emissions ...
Brahim Bergougui +5 more
wiley +1 more source
New venture team stability and long‐run organizational growth
Strategic Entrepreneurship Journal, EarlyView.Abstract Research Summary We explore the impact of new venture team (NVT) stability on long‐run organizational growth. With an instrumental variable design, we leverage a matched employer‐employee dataset of all Danish new ventures from 1981 to 1997. We find strong evidence that NVT stability has a positive effect on organizational growth in employees ...
Jerry Guo +2 more
wiley +1 more source
Strategic Management Journal, EarlyView.Abstract Research Summary Entrepreneurship accelerators are increasingly promoted as structural interventions to close gender gaps, yet studies have not established a differential impact of participation for women. This prior evidence—drawn from high‐tech, male‐dominated settings—may overlook how outcomes differ in more feminized domains such as social
Nilanjana Dutt, Sarah Kaplan
wiley +1 more source
Student Income Support and Participation in Higher Education: A Cohort Analysis
Australian Economic Review, EarlyView.ABSTRACT Background The 2008 Bradley Review introduced major reforms to Australian higher education, including a demand‐driven funding system and changes to student income support, aimed at expanding participation and improving equity outcomes. Aims This study examines how student income support receipt and higher education participation evolve across ...
Deborah A. Cobb‐Clark +2 more
wiley +1 more source
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MOTIVASI MANAJEMEN LABA DI SEPUTAR RIGHT ISSUE
Jurnal Ilmiah Akuntansi dan Bisnis, 2007 This research is aimed at analysing factors influencing the motivation of management toconduct earnings management activity around the timing of right issue, and investigatingwhether there are any differences between discretionary accruals before and ...
DEWI SAPTANTINAH PUJI ASTUTI
doaj
Earnings Management, Accruals and Stock Liquidity [PDF]
Journal of Finance and Bank Management, 2017 Sonia Sayari, Abdelwahed Omri
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