Results 11 to 20 of about 8,614,164 (246)
Earning Management dan Expected Future Earning di Bursa Efek Indonesia [PDF]
Jurnal Aplikasi Bisnis dan Manajemen, 2017 The purpose of this study was to applicated M-score to identify earning management in Indonesian corporation. This study also aims to analyst future earning condition from kind of group or sector of corporation which is indicated doing earning management.
Taofiq Rachmat +2 more
doaj +2 more sources
Classification Shifting Phenomenon in Earning Management [PDF]
مطالعات تجربی حسابداری مالی, 2018 Classification shifting announced as new tools for earning management and become new subject for accounting research. In this article, we explore how classification shifting must measure and probe position of this tools in listed companies at Iranian ...
Ali Saghafi, Mozaffar Jamalian Pour
doaj +2 more sources
The impact of mandatory IFRS adoption on accrual anomaly and earning conservatism [PDF]
, 2012 This paper investigates the impact of mandatory IFRS adoption on earning management and accounting conservatism by European countries. Using firm-level data of nine European countries within G20 who mandatorily adopted IFRS in 2005, we found that IFRS ...
Jiang, Y, Chen, Q
core +6 more sources
Akuntansi dan Teknologi Informasi, 2022 This aim of this study is to find out: (1) the influence of profitability on earning management (2) the influence of capital adequacy on earnings management (3) the influence of liquidity on earning management.
Mulyaningtyas, Eka Fitri Handayani
doaj +1 more source
PERANAN EARNING MANAGEMENT, INTENSITAS MODAL, LEVERAGE, DAN GCG TERHADAP KUALITAS LABA [PDF]
, 2021 Tujuan dari penelitian ini untuk mengetahui pengaruh earning management, intensitas modal, leverage, dan komisaris independen terhadap kualitas laba pada perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia (BEI).
Yanto, Sri
core +1 more source
Jurnal Ekonomi Modernisasi, 2021 Many ways will be done by the company in order to attract investors, one of which is by doing earning management. Previous studies have researched earning management, but it is still limited to discussing the use of corporate social responsibility (CSR ...
Sriyono Sriyono, Anggraeni Dwi Fitria
doaj +1 more source
Identifying and Ranking of Causal Conditions and Strategies of Earning Management in Banking Industry of Iran [PDF]
تحقیقات مالی اسلامی (پیوسته), 2021 The irreplaceable role of banking system as a strategic principle for implementing economic policies, the presence of financial crisis in recent decades in banking industry, the bank-based economy in a country, the major role of financial reporting in ...
Shahla Abbaszadeh +3 more
doaj +1 more source
PERAN KEPEMILIKAN INSTITUSIONAL DALAM MEMODERASI PENGARUH EARNING POWER, LEVERAGE, DAN FREE CASH FLOW TERHADAP EARNING MANAGEMENT [PDF]
, 2021 Penelitian ini memiliki tujuan untuk mengetahui peran kepemilikan institusional yang memoderasi pengaruh earning power, leverage dan free cash flow terhadap earning management.
Saraswati, Rahajeng, Atiningsih, Suci
core +1 more source
Earning management determinant in Indonesian manufacturing company [PDF]
, 2022 This study aims to provide empirical evidence regarding the effect of profitability, free cash flow, leverage, and company size on earning management in manufacturing companies. A discretionary revenue model measures earning management.
Syariati, Dian +2 more
core +4 more sources
Jurnal Akuntansi, 2019 This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression.
Fany -, Yie Ke Feliana
doaj +1 more source