Results 11 to 20 of about 340,207 (304)
Kompartemen: Jurnal Ilmiah Akuntansi, 2023 The purpose of this study is to analyze the effect of Debt Covenant, Company Growth, Investment Opportunity Set and Dividend Payout Ratio on Accounting Conservatism in Finance companies in the banking sub-sector listed on the Indonesia Stock Exchange in ...
Desmy Riani +3 more
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Use of Debt Covenants in Small Firms [PDF]
The Journal of Entrepreneurial Finance, 2006 This paper examines the structure of debt covenants in small firms, with emphasis on privately owned firms. It is based on a survey of a large sample of firms drawn from the S&P Register of Corporations. The findings show that debt covenants imposed on small firms differ according to the firm type (privately owned or publicly owned), debt level, the ...
Bathala, Chenchuramaiah T. +2 more
openaire +3 more sources
Creditors and dividend policy: Reputation building versus debt covenant
European Research on Management and Business Economics, 2019 Agency problem between shareholders and creditors can be reduced by two mechanisms namely reputation-building and debt covenant. Prior studies document supporting evidence for both hypotheses with a positive relationship between creditor rights and ...
Quoc Trung Tran
doaj +1 more source
DETERMINASI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Kompartemen: Jurnal Ilmiah Akuntansi, 2021 This study aims to determine the effect of income tax, tunneling incentive, and debt covenant on transfer pricing indications. The research population uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019.
Dinda Oktaviyanti +2 more
doaj +1 more source
A study of positive accounting practice
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 Financial accounting, as a branch of science from social science, practically describes the behavior of the presenters of financial statements. This study is confirmatory descriptive research, data obtained from the annual reports of banking companies on
Hisar Pangaribuan +3 more
doaj +1 more source
Income Smoothing in Indonesian State Owned Enterprises
Jurnal Akuntansi, Manajemen dan Ekonomi, 2020 This research is intended to know whether Indonesian State Owned Enterprises (BUMN or Badan Usaha Milik Negara) having income smoothing pattern. This study also testing the determinant factors for income smoothing behavior.
Wita Ramadhanti
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INDIKASI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Keunis, 2023 Transfer pricing is a price transfer policy in a transaction carried out by a certain party and following the applicable laws and regulations. Many companies take advantage of this for other purposes, namely avoiding taxes.
Wenny Anggeresia Ginting +2 more
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The Impact of Institutional Ownership and Controlling Shareholder on the Relationship between CEO Power and Earnings Quality in Egypt [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفية, 2023 This study examines how CEO power affects earnings quality and investigates the moderate influence of institutional ownership and the controlling shareholder on this relationship.
إبراهيم عبد المجيد على القليطى +1 more
doaj +1 more source
Debt Dilution, Debt Covenants, and Macroeconomic Fluctuations
, 2023 Debt covenants are pervasive in debt contracts. To prevent the dilution of existing debt, most creditors set covenants of a maximum debt-to-earnings ratio for borrowing firms. In this paper, we embed debt covenants into a workhorse real business cycle model with defaultable long-term debt to study its macroeconomic implications. In our model, creditors
Fang, Min, Zhou, Wentao
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Design and Renegotiation of Debt Covenants [PDF]
Review of Financial Studies, 2005 We analyze the design and renegotiation of covenants in debt contracts as a particular example of the contractual assignment of property rights under asymmetric information. In particular, we consider a setting where future firm investments are efficient in some states, but also involve a transfer from the lender(s) to shareholders.
Nicolae Garleanu, Jeffrey Zwiebel
openaire +2 more sources