Results 81 to 90 of about 18,872 (297)

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

Analisis Perbedaan Earnings Management Sebelum dan Sesudah Pemberlakuan UU No. 36 Tahun 2008 Tentang Pajak Penghasilan [PDF]

, 2012
Penelitian ini bertujuan untuk menganalisis perbedaan earnings management sebelum dan sesudah pemberlakuan UU No.36 tahun 2008 tentang Pajak Penghasilan. Data diperoleh dari Osiris dan situs resmi Bursa Efek Indonesia.
Muhammad Gowon, Dewi Fitriyani, Reka Maiyarni, dan
core  

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 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

Accruals, Investment and Errors-in-Variables [PDF]

We formulate well-known discretionary accruals models in an investment setting. Given that accruals basically consist of short-term investment, we introduce, (i) cash-flows, as a proxy for financial constraints and other financial markets imperfections ...
Christian Calmès, Denis Cormier, Francois Racicot, Raymond Théoret   +3 more
core  

PENGARUH DISCRETIONARY ACCRUALS DAN KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN DIMODERASI OLEH GOOD CORPORATE GOVERNANCE (Suatu Studi Pada Perusahaan Pertambangan yang Listing di Bursa Efek Indonesia Periode 2010-2014) [PDF]

, 2016
The purpose of this research is to empirically examine the effect of discretionary accruals and accounting conservatism toward to firm value moderated by Good Corporate Governance in the mining company listed in the Indonesia Stock Exchange in 2010-2014.
Priesty Rachma Azizia, 124020053
core  

Business strategy and earnings quality [PDF]

, 2013
: Using the Miles and Snow (1978) strategy typology, this study investigates whether business strategy is associated with the quality of reported earnings. In a sample of U.S.
Muhammad Nurul Houqe, Rez a Monem, Ryan Kerr   +2 more
core   +1 more source

The role of case management in misdemeanor prosecution

Criminology, EarlyView.
Abstract Despite increasing attention to prosecutors' role in shaping criminal justice outcomes, there is limited empirical research on what prosecutors do. While most theories of prosecutorial discretion emphasize overarching goals related to justice and safety, our paper shifts the focus toward the practical realities of the job, particularly in the ...
Lindsay Graef, Aurelie Ouss
wiley   +1 more source

Whose decision is it anyway? Defendants’ prior experience shapes prosecutorial case dismissal

Criminology, EarlyView.
Abstract Studies of early case processing outcomes in the United States typically assume that decisions are made unilaterally by the prosecutor, such that prior contact with the legal system is universally associated with harsher outcomes for defendants.
R. R. Dunlea, Miranda A. Galvin
wiley   +1 more source

Advancing Employee Voice Through Insights From Democratic Innovations

Human Resource Management Journal, EarlyView.
ABSTRACT Employee voice has long attracted interest from academics, policymakers, and practitioners in light of its myriad benefits. To date, employee voice researchers have identified a wide array of voice practices that are organized and understood through a core set of dimensions.
Simon Pek, Lorin Busaan
wiley   +1 more source