Results 21 to 30 of about 463,911 (307)
Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak terhadap Manajemen Laba pada Perusahaan Manufaktur di Indonesia [PDF]
, 2016 The Impact of Corporate Governance and Tax Avoidance on Earning Management at Indonesian Manufacturing CompaniesThe objective of this study is to determine the impact of corporate governance and tax avoidance on earning management by Indonesian ...
Larastomo, J. (Juoro) +3 more
core +1 more source
Jurnal Akuntansi dan Auditing, 2015 This Study aims to eximine how the effect of voluntary disclosure of management's responsibility for the financial reports for earning management. This study analyzed the effect voluntary disclosure of MRF for accrual earning management and real earning ...
Rasis Ahmad Bani, Haryanto Haryanto
doaj +1 more source
بررسی رابطه بین مدیریت سود با اختلاف قیمت پیشنهادی خرید و فروش سهام و حجم معاملات در شرکت های با سطح مالکیت غیرنهادی بالا [PDF]
راهبرد مدیریت مالی, 2014 The relationship between earning management and bid-ask spread of stock, and also the relationship of trading volume in corporations with noninstitutional ownership during the years 2008 to 2012 were studied in this paper. The research samples include 48
ahmad ahmadpour, Mehrab Nasiry
doaj +1 more source
Pengaruh Nilai Wajar Aset Biologis terhadap Manajemen Laba
Jurnal Ekonomi Akuntansi dan Manajemen, 2020 The purpose of this study is to examine and analyze the effect of the biological asset’s fair value on the earning management in the agroindustry companies that listed at the Indonesia Stock Exchange (BEI).
Vista Febryanti +2 more
doaj +1 more source
Corporate social responsibility and earning management: Evidence from listed Vietnamese companies
Cogent Business & Management, 2022 The purpose of this paper is to examine the association between corporate social responsibility (CSR) and earning management of listed Vietnamese companies.
Ngoc Mai Tran +2 more
doaj +1 more source
PENGELOLAAN LABA MELALUI AKTIVITAS-AKTIVITAS RIIL PERUSAHAAN PERSPEKTIF ISLAM
Iqtishadia, 2016 Artikel ini membahas tentang manajemen laba riil sebagai perekayasaan laba yang dilakukan melalui manipulasi aktivitasaktivitas riil perusahaan dengan menggunakan pendekatan kualitatif.
Suhesti Ningsih
doaj +1 more source
Jurnal Infrastruktur, 2023 Appropriate control methods are needed to anticipate potential problems and make construction projects better managed to improve efficiency, productivity, and quality of work. Earned Value Management (EVM) experienced problems in predicting duration because it used two scopes, namely cost and schedule.
Azaria Andreas +2 more
openaire +1 more source
Reversibility of Earning Management Related to the Major Finance [PDF]
راهبرد مدیریت مالی, 2017 The researchers believe that financing is important enough that known as "the most important reason of earnings manipulation". Also, getting reach to some measures would result manipulating and financial restatements.
Mahmoud Lari dashtbayaz +1 more
doaj +1 more source
PEMBUKTIAN FENOMENA EARNING MANAGEMENT PADA PERBANKAN SYARIAH: ANALISIS LABA RIIL DAN LABA AKRUAL
El Muhasaba: Jurnal Akuntansi, 2016 The aim of this research is to test whether there is any earning management action at shariah banking or not’. Earning management is measured by real earning management and accrual earning management.
Ari Dewi Cahyati
doaj +1 more source
Asimetri Informasi, Leverage, dan Ukuran Perusahaan pada Manajemen Laba
Jurnal Ilmiah Akuntansi dan Bisnis, 2017 This study aims at finding the empirical evidence of the effect of asymmetry information, leverage, and firm size on earning management. This research uses agency theory and positive accounting theory to explain the effect of asymmetry information ...
Tiya Mahawyahrti, Gusti Nyoman Budiasih
doaj +1 more source