Results 31 to 40 of about 463,911 (307)
Accrual dan Real Earning Management dalam Merespon Penurunan Tarif Pajak Penghasilan Badan Tahun 2010 [PDF]
, 2013 Research conducted by Guenther (1994) shows the behavior of management to conduct income decreasing earning management in the period of one year before the income tax rate reduction in order to obtain relief the burden of income tax paid.
Alim, Setiadi
core +1 more source
AFRE (Accounting and Financial Review), 2021 This study aims to examine and provide empirical evidence of the impact of good corporate governance and sustainability report disclosure on firm value with earning management as an intervening variable.
Maria Dwi Jemunu +2 more
doaj +1 more source
Earning Management EARNING MANAGEMENT PERSPEKTIF METAFORA AMANAH
AkMen JURNAL ILMIAH, 2019 Keterbatasan laporan keuangan, pada praktiknya menimbulkan aktivitas manajemen laba oleh pihak manajemen perusahaan terhadap laporan keuangannya. Persoalan manajemen laba sebetulnya bukan hal yang baru dalam praktik pelaporan keuangan pada suatu entitas bisnis.
openaire +2 more sources
Determinant Earning Management
IJEBD (International Journal of Entrepreneurship and Business Development)Purpose: This study tries to identify "the influence of sales growth, tax planning, firm size and profitability on earnings management (case study of consumer goods sector companies listed on IDX in 2017-2021)" Design/methodology/approach: This ...
Saiful Anam +3 more
doaj +1 more source
TEORI KEAGENAN DAN MANAJEMEN LABA DARI SUDUT PANDANG ETIKA MANAJER
El Muhasaba: Jurnal Akuntansi, 2012 This paper discuss about how agency theory in perspective attitude. If we clarify about agency theory so in discussing cannot separated with behavior of manager in doing earning management, because earning management is one of way that doing by manager ...
Sri Luayyi
doaj +1 more source
Jurnal Akuntansi Kontemporer, 2020 Earning management is a strategy undertaken by management to correct the information in the financial statement, this strategy has a objective to maintain their interested parties.
Williyan Putra Perdana, Lodovicus Lasdi
doaj +1 more source
Pengaruh Free Cash Flow Dan Leverage Terhadap Manajemen Laba [PDF]
, 2013 This study aims to examine the effect of the free cash flow and leverage to stocks earning management. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange. Samples determined by using purposive sampling method.
., Sepiana
core
Arthritis Care &Research, EarlyView.Objective We examined whether 18 months of strength training in individuals with knee varus alignment and medial tibiofemoral osteoarthritis (OA) reduced knee joint loads during walking compared to an attention control group. Methods This study was a secondary analysis of a randomized clinical trial that compared the effects of strength training to a ...
Stephen P. Messier +12 more
wiley +1 more source
IEEE AccessThis paper aims to find that predictive performance is better when earning management predictions using deep learning technology, including litigation case information filed with companies.
Hyeon Kang, Hyungjoon Kim, Hyung Jong Na
doaj +1 more source
Analisis Pengaruh Manajemen Laba Sebelum Ipo Terhadap Kinerja Perusahaan [PDF]
, 2014 The corporate perform IPO to get any additional fund for corporate development. In order to attract the investors, manager can report higher profit that said as earning management.
Daljono, D. (Daljono) +1 more
core +1 more source