Results 51 to 60 of about 8,614,164 (246)
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
doaj +1 more source
Chinese Trade Competition and Rural Mexican Migration
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT China's accession to the World Trade Organization in 2001 reshaped global trade, reducing U.S. demand for Mexican manufactured goods and weakening Mexico's manufacturing employment. This study estimates how this trade‐induced decline affected migration and employment decisions among rural Mexicans.
Zachariah Rutledge, Joaquin Mayorga
wiley +1 more source
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
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
doaj +1 more source
Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley +1 more source
Studi Earning Management dari Waktu ke Waktu [PDF]
, 2012 Prior studies suggests that earnings management can be distinguished on beneficial earning management or efficient earning management and opportunistic earning management. Although there is a positive motivation of earning management activity, that is
Lim, Setiadi Alim
core +3 more sources
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This paper examines the relationship between participation in the EU Rural Development Program and the economic performance of Italian olive farms using a finite‐mixture model with inverse‐probability‐weighted regression adjustment. Based on 2010–2022 FADN panel data, it estimates heterogeneous treatment effects while correcting for selection ...
Francesco Caracciolo, Marilena Furno
wiley +1 more source
Do Taxes Still Affect Earning Persistence?
, 2023 While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax.
Pereira, Ângela +7 more
core +1 more source
Ex‐Ante Assessment of Farm Resilience to Institutional Shocks: A Modeling Approach
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Using the agent‐based model SWISSland, we simulate farm‐level responses and interactions under two institutional shocks: tariff reductions and direct payment reductions. Using a framework we developed, we assess resilience capacities, resilience attributes, and the provision of private and public goods, following the shock.
Nadja El Benni, Gabriele Mack
wiley +1 more source
PENGARUH EARNING MANAGEMENT, INTENSITAS MODAL, LEVERAGE, DAN KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA (Pada perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia periode 2014-2017) [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, Metalia, Desy
core +1 more source