Results 11 to 20 of about 1,833,073 (152)

The Study of the Accrual Earnings Management efffect on the relationship between Real Earnings Management and Cost of capital [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2016
This study investigates mediating role of accrual-based earnings management on the relationship between real earnings management (abnormal cash flow operating, abnormal production and abnormal discretionary expenses) and Cost of capital.
Yahya Kamyabi   +2 more
doaj   +1 more source

The Effects of PAD, DAU, and Employee Expenses on Capital Expenditures with Population Density as a Moderating Variable

open access: yesJurnal Dinamika Akuntansi, 2019
The aims of this study are to analyze the effect of PAD, DAU, and employee expenses on capital expenditure with population density as a moderating variable. The main theories are stewardship and resource dependency theory.
Kuat Waluyo Jati   +3 more
doaj   +1 more source

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM TERHADAPBELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2004-2007

open access: yesJurnal Akuntansi Universitas Jember, 2015
This research intends to empirically test the direct effect between Regional Real/Own Revenue (PAD) and General Allocation Fund (DAU) towards Capital Expenses at the Regency/Municipality of Central Java Province.
Andriana Andriana
doaj   +1 more source

Capital will not become more expensive as the world ages [PDF]

open access: yes, 2014
Aging of populations and convergence between developed and developing countries in per capita incomes are shaping the evolution of saving, investment, capital flows, and, in particular, the cost of capital. When considering these trends, the existing literature argues for either continued, low interest rates, or sharply rising ones. This paper presents
Bussolo, Maurizio   +3 more
openaire   +2 more sources

THE INFLUENCE OF ARMS EXPENSES ON SOCIAL-ECONOMIC DEVELOPMENT IN POLAND IN YEARS 2010–2016 [PDF]

open access: yesDefence Science Review, 2017
Ascertain arms expenses as parts of capital expenditures of governments have on development economic each state influence socially. He is greatest this amount memorial they be significant and in national industry located.
Janusz Płaczek
doaj   +1 more source

Why is Equity Capital Expensive for Opaque Banks? [PDF]

open access: yesSSRN Electronic Journal, 2012
Bank managers often claim that equity is expensive relative to debt, which contradicts the Modigliani-Miller irrelevance theorem. This paper combines dividend signalling theories and the Diamond-Dybvig bank run model. An opaque bank must signal its solvency by paying high and stable dividends in order to keep depositors tranquil.
openaire   +2 more sources

Kinerja Keuangan Perusahaan Asuransi Jiwa Konvensional di Indonesia Periode 2015-2018

open access: yesJurnal Ekonomi Modernisasi, 2019
This research aims to analyze the effect of financial indicator such as premium income, investment returns, volume of capital, loss ratio, operating expenses and risk based capital on the profitability (ROA) of conventional life insurance companies ...
Ely Siswanto, Raudhotul Miul Hasanah
doaj   +1 more source

An initial analysis of South African mutual fund expenses [PDF]

open access: yes, 2010
Includes bibliographical references (leaves 91-97).The following research aims to collect and collate a set of data relating to characteristics of mutual funds within the South African Mutual Fund Industry, with a specific focus on expenses. In addition,
Griffiths, James
core   +1 more source

Efficiency of the medium-term planning of federal expenditures in Germany: accuracy of budgetary projections [PDF]

open access: yesНаучно-аналитический вестник Института Европы РАН, 2018
The article examines the efficiency of medium-term financial planning in Germany from the point of view of the accuracy of budget projections for federal expenses.
Maria Gracheva
doaj   +1 more source

THE EFFECT OF NON-PERFORMING LOAN, CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO AND OPERATING EXPENSES TO OPERATING INCOME ON DEPOSIT PORTFOLIO OF NATIONAL SOCIAL SECURITY ON EMPLOYMENT (BPJS KETENAGAKERJAAN) FOR PERIOD OF 2015-2017 [PDF]

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences, 2018
The objective of this research is to examine and analyze the impact of non-performing loan, capital adequacy ratio, loan to deposit ratio and operating expenses to operating income to the portfolio of deposit of BPJS Ketenagakerjaan.
Lubis M., Mustafa M.
doaj   +1 more source

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