Results 41 to 50 of about 8,614,164 (246)
Advanced Materials, EarlyView.Environmental Synthesis Radar (ESR) evaluates the environmental impact of (early‐stage) multi‐step chemical syntheses, providing a holistic view by using 18 midpoint impact categories. Unlike conventional life‐cycle assessment (LCA) approaches, ESR reveals three complementary metrics: overall impact Vtotal, environmental hotspots VEF, and critical ...
Laura Plein +8 more
wiley +1 more source
EARNING MANAGEMENT DETERMINANTS: DOES FAIR VALUE ACCOUNTING MATTER? [PDF]
, 2023 This research investigates the impact of fair value accounting, company size, board of commissioners, audit quality, and managerial ownership on earning management.
Kholilah Kholilah +3 more
core +1 more source
Board Characteristics and Earning Management
, 2012 . Corporate governance is a concept where management supervision takes place in the decision-making process, both inpublic and business organizations. This research reviews the effect of board characteristics (measured based on the independentboard of ...
Bernardus Y. Nugroho; Universitas Indonesia +1 more
core +2 more sources
Jurnal Ekonomi Modernisasi, 2011 The purpose of this analysis is to: (1) look for the empirical proof if the earning management is opportunistic, so discretionary accruals to IPO period will predict the decrease of kinergy on pasca period of IPO; (2) look for the empirical proof whether
R. Anastasia Endang Susilawati
doaj +1 more source
The Relation between Accounting Comparability and Earning Management [PDF]
بررسیهای حسابداری و حسابرسی, 2018 The purpose of this paper is to assess the relation between accounting comparability and earning management method selection. Comparability is a qualitative characteristic of accounting information.
Ali Rahmani, Fatemeh Ghashghaei
doaj +1 more source
ML Workflows for Screening Degradation‐Relevant Properties of Forever Chemicals
Advanced Science, EarlyView.The environmental persistence of per‐ and polyfluoroalkyl substances (PFAS) necessitates efficient remediation strategies. This study presents physics‐informed machine learning workflows that accurately predict critical degradation properties, including bond dissociation energies and polarizability.
Pranoy Ray +3 more
wiley +1 more source
Jurnal Akuntansi, 2023 This study aims to investigate the impact of information asymmetry, accounting conservatism, and firm size on earning management with the moderation of good corporate governance.
Dwi Indri Syahputri, Nawirah
doaj +1 more source
How Video‐Based Information Affects Farmers' Willingness to Pay for Drone Services
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Professional service for digital technology like agricultural drones lowers transaction costs and scope thresholds for smallholders. Meanwhile, perceptual adoption barriers remain underexplored. We conduct a two‐stage choice experiment with a randomized video‐based information treatment among 384 Chinese crop farmers to measure its effect on ...
Hua Zhang +4 more
wiley +1 more source
, 2020 Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh dari faktor-faktor dalam teori fraud diamond terhadap earning management pada emiten sektor industri barang konsumsi.
TRILIAWATI, Yuni
core
Journal of Accounting and Investment, 2015 Artikel ini membahas perkembangan model-model yang dapat digunakan untuk mendeteksi adanya earnings management berdasarkan akrual (accrual-based models).
Ahim Abdurahim
doaj