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
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, FREE CASH FLOW DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013) [PDF]
, 2015 This study aims to obtain empirical evidence and to analyze the effect of good corporate governance’s mechanism such as audit commitee meetings, board size of directors, board proportion of independent commissioners, board commissioners meetings, and ...
HERDIAN , Christopher Henry, MUID, Dul
core
Beyond the Ban—Shedding Light on Smallholders' Price Vulnerability in Indonesia's Palm Oil Industry
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The Indonesian government imposed a palm oil export ban in April 2022 to address rising cooking oil prices. This study explores oil palm smallholders' vulnerability to the policy using descriptive statistics, Lasso, and post‐Lasso OLS regressions.
Charlotte‐Elena Reich +3 more
wiley +1 more source
The Role of Related Party Transaction and Earning Management in Reducing Tax Aggressiveness
Riset Akuntansi dan Keuangan Indonesia, 2019 This study aimed to examine the influence of related party transactions (RPT) on tax aggressiveness by using earning management as an intervening variable.
Masna Ellyani, Ataina Hudayati
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INFLUENCE OF SPECIALIZATION, SIZE AND TENURE OF AUDIT FIRM ON EARNING MANAGEMENT OF MANUFACTURING COMPANIES LISTED ON BEI DURING 2014-2016 [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2019 This research was conducted to determine the effect of audit quality tested with three variables, namely Audit Firm Specialization, Audit Firm Size, and Audit Firm Tenure on earning management.
Praananta O.W.
doaj +1 more source
Languages and earnings management
Journal of Accounting and Economics, 2017 Abstract We predict that managers of firms in countries where languages do not require speakers to grammatically mark future events perceive future consequences of earnings management to be more imminent, and therefore they are less likely to engage in earnings management.
Kim, Jaehyeon, Kim, Yongtae, Zhou, Jian
openaire +2 more sources
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This paper underscores the critical role of multisectoral convergence in enhancing child health, particularly in addressing anemia, a micronutrient deficiency linked to both diet and sanitation. We explore how the integration of nationwide food and nutrition programs with sanitation initiatives impacts anemia in Indian children under three ...
Soumya Gupta, Payal Seth, Prabhu Pingali
wiley +1 more source
Zanco Journal of Humanity Sciences, 2023 The main objective of this study is to determine the effectiveness of internal control according to the COSO framework for internal control contributes to reducing earning management practices in banking sectors in Erbil city from the point of view of ...
Shadan Jabbar Abdulfattah
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Pengaruh Proporsi Dewan Komisaris Independen, Reputasi Auditor, dan Leverage terhadap Earning Management pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia [PDF]
, 2014 This research aimed to examine the influence of independent commissariat council proportion, reputation of auditor and leverage to the earning management.
Azlina, N. (Nur) +2 more
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Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes +2 more
wiley +1 more source