Results 101 to 110 of about 463,911 (307)

Audit committee characteristics and earning management of insurance companies in Ethiopia

Cogent Business & Management
One of the key components of corporate governance frameworks, the audit committee is a potent instrument for controlling and supervising earning management. It might significantly affect how decisions about internal firm-board monitoring are made.
Ayalew Ali
doaj   +1 more source

EFFECT OF CORPORATE GOVERNANCE ON THE EARNING MANANGEMENT IN BANKING COMPANY [PDF]

, 2013
This study aims to discuss the effect of corporate governance to earning management in bank company. The corporate governance component used in this research consist of independent board of commisioner composition, institutional ownership ...
SARI, SHARIN PINASTHI NAWANG
core  

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

Agribusiness, EarlyView.
ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole, Paul Martin Dontsop Nguezet, Shiferaw Feleke, Victor Manyong, Kamala Kaghoma Christian, Zoumana Bamba, Tahirou Abdoulaye   +6 more
wiley   +1 more source

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP MANAJEMEN LABA [PDF]

, 2016
The aim of this study is to examine the influence of corporate social responsibility disclosure and profitability on earning management practice. Independent variable used in this study is corporate social responsibility disclosure that measured using ...
PUTRI, Gita Varina, ROHMAN, Abdul
core  

Who Are the Farmers Participating in a Carbon Sequestration Program? Results of a Discrete Choice Experiment in Germany

Agribusiness, EarlyView.
ABSTRACT Agricultural soils offer great potential for carbon sequestration through humus formation. One way to motivate farmers to build up humus is through humus programs. These are still at an early stage of development, poorly explored, and the number of participating farmers is low. Our aim is to explain the heterogeneity of farmers' willingness to
Julia B. Block, Michael Danne, Oliver Mußhoff   +2 more
wiley   +1 more source

DETERMINAN MANAJEMEN LABA AKRUAL PADA INDEKS LQ45 DAN JII PERIODE 2010-2015

Riset Akuntansi dan Keuangan Indonesia, 2018
The purpose of this study is to examine and analyze the mechanisms of corporate governance, leverage and the free cash flow against the accrual earning  management on LQ45 and JII Indexes during the 2010-2015 period. The number of samples in the study is
Rina Trisnawati, Mardayaningrum Mardayaningrum, Laillatul Khotimah   +2 more
doaj   +1 more source

EARNING MANAGEMENT DALAM PENAWARAN SAHAM PERDANA (IPO) PADA PERUSAHAAN GO PUBLIC YANG TERDAFTAR DI BURSA EFEK JAKARTA (Studi Empiris Periode 2001-2004) [PDF]

, 2007
Penelitian ini bertujuan untuk menguji secara empiris adanya manajemen laba (earning management) pada perusahaan go pubic di Bursa Efek Jakarta. Dalam kaitan dengan Initial Public Offering (IPO) manajemen berupaya memperbaiki kinerja perusahaan agar ...
Agusetyani, Ikha
core  

Swedish Consumers' Willingness‐to‐Pay for Plant‐Based Proteins in Pasta Sauce: Preferences and Policy Scenarios

Agribusiness, EarlyView.
ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson, Anna Kristina Edenbrandt, Jens Rommel, Sarah Säll   +3 more
wiley   +1 more source

PRAKTEK MANAJEMEN LABA PADA PERUSAHAAN GO PUBLIC DI INDONESIA DENGAN PENDEKATAN LONG TERM DAN SHORT TERM ACCRUAL MODEL (Studi Empiris Pada Jakarta Islamic Index ( JII ) Periode 2004 –2010 )

Benefit Jurnal Manajemen dan Bisnis, 2014
In the recent time, earning management is still in the controversial area, earning management practice viewed based on two different perspectives, first perspectives believed that it was a mal practices (negatives), however, the other perspectives tend ...
Heppy Purbasari
doaj  

PENGARUH EARNINGS MANAGEMENT TERHADAP EARNINGS QUALITY

Jurnal Kajian Akuntansi dan Auditing, 2010
This research objective is to axamine empirically the influence of earnings management on earnings quality. The study motivated by the controversy of previous study about earnings management and earnings quality. Earnings management was measured by Discretionary Accrual and earnings quality was measured by Earnings Response Coefficient (ERC). The units
Pupun Tri Wahyuni, Resti Yulistia Muslim
openaire   +1 more source