Pengaruh Manajemen Laba Berbasis Akrual dan Riil serta Faktor Non Keuangan terhadap Peringkat Obligasi dan Yield Obligasi Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) [PDF]
, 2016 Empirically we examine the influence of the real and accrual earning management and non financial factor such as company size, maturity of debt, insurance of bond, and auditor reputation to the bond rating and bond yield.
SERNI, Agesti Mita +1 more
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 +2 more
core +1 more source
Alternative Policy Designs to Help Farmers Select Profitable Conservation Practices
Agribusiness, EarlyView.ABSTRACT Voluntary private carbon initiatives (VPCIs) promote the implementation of agricultural conservation practices that mitigate emissions of greenhouse gases (GHGs) via financial incentives to participating farmers. Simultaneously, an array of public policies supports the adoption of conservation practices through technical and financial ...
Oranuch Wongpiyabovorn +1 more
wiley +1 more source
Laparoscopic Colorectal Surgery in the Era of Robotics: Evolution, Eclipse, or Equilibrium?
Annals of Gastroenterological Surgery, EarlyView.ABSTRACT Minimally invasive colorectal surgery has undergone a remarkable transformation over the past three decades. Laparoscopy, once viewed with skepticism, is now firmly established as a standard approach, supported by robust randomized trials demonstrating oncologic safety and improved recovery compared to open surgery.
Amanjeet Singh +3 more
wiley +1 more source
Pengaruh Surplus Free Cash Flow Dan Mekanisme Good Corporate Governance Terhadap Manajemen Laba [PDF]
, 2015 The aim of this research is to investigate the influence of surplus free cash flow and good corporate governance mechanisms to earning management. Good corporate governance mechanisms that used in this research, such as : board of commissioner size ...
Purwanto, A. (Agus) +1 more
core +1 more source
AI in chemical engineering: From promise to practice
AIChE Journal, EarlyView.Abstract Artificial intelligence (AI) in chemical engineering has moved from promise to practice: physics‐aware (gray‐box) models are gaining traction, reinforcement learning complements model predictive control (MPC), and generative AI powers documentation, digitization, and safety workflows.
Jia Wei Chew +4 more
wiley +1 more source
ANALISIS PENGARUH MANAJEMEN LABA PERBANKAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY BERDASARKAN GRI DAN ISO 26000 TAHUN 2012 – 2014 [PDF]
, 2017 This study aims examine the effect earning management and company profitability on corporate social responsibility (CSR) disclosure in Indonesia’s banks.
ALESSANDRA, Agisa, FUAD, Fuad
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American Journal of Agricultural Economics, EarlyView.Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar +2 more
wiley +1 more source
Kemampuan Kepemilikan Institusional Memoderasi Pengaruh Earning Power, Leverage, dan Ukuran Perusahaan terhadap Manajemen Laba [PDF]
, 2018 This study aims to determine whether earnings power, leverage, and firm size affect earnings management and whether institutional ownership moderate the effect of earning power, leverage, and size of the company on earnings management.
Raka, R. (Raka), Suhartono, S. (Sugi)
core
American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source