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RESPON PERUBAHAN TARIF PAJAK PENGHASILAN, INSENTIF DAN NON-INSENTIF PAJAK TERHADAP MANAJEMEN LABA

Jurnal Akuntansi Indonesia, 2016
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

Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals [PDF]

Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a ...
Francois Racicot, Christian Calmès, Denis Cormier, Raymond Théoret   +3 more
core  

Guided Toward Equity: Communities of Practice and Organizational Change in Community Colleges

New Directions for Community Colleges, EarlyView.
ABSTRACT Although community colleges advance equity by providing opportunities for marginalized students to pursue higher education, barriers to earning credentials remain, particularly for students of color. Higher education stakeholders are investing in “equity work” as organizations take responsibility for ensuring equitable outcomes.
Karin Yndestad, Johanna S. Quinn, Rachel C. Feldman   +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

Audit quality, public ownership and firms' discretionary accruals management. [PDF]

Francis et al. (1999) and Becker et al. (1998) report evidence that audit quality acts as a constraint on both income-increasing and income-decreasing earnings management in public firms. These results raise several interesting questions.
Gaeremynck, Ann, Willekens, Marleen, Vander Bauwhede, Heidi   +2 more
core  

Stock liquidity, price informativeness, and accruals-based earnings management [PDF]

, 2012
We examine the effect of stock liquidity on accruals-based earnings management. Finance literature suggests that stock liquidity leads to price efficiency. If prices are efficient, more future earnings should be reflected in current prices.
Fang, Jing, null null, Jing Fang
core   +1 more source

Beyond the Classroom: How Community College Websites in Texas Communicate Dual Enrollment Information and Student Support Services

New Directions for Community Colleges, EarlyView.
ABSTRACT Dual enrollment (DE) has expanded rapidly, yet students’ access to support services remains uneven. This study examined 55 community college websites in Texas to evaluate how clearly and comprehensively they presented DE information and communicated student support services.
JoHyun Kim, Dohyun Hayley Kim, Jinhua Zhao   +2 more
wiley   +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  

From Probation to Partnership: Building Equitable Systems of Support in Community Colleges

New Directions for Community Colleges, EarlyView.
ABSTRACT Community colleges serve as critical gateways to higher education for diverse student populations, yet traditional academic probation systems often exacerbate inequities by penalizing students facing systemic and personal challenges. This practitioner–scholar case study examines Clark State College's Academic Engagement Program (AEP), an ...
Elecia V. Spain, Michael B.Key
wiley   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source