Results 121 to 130 of about 8,015,859 (403)

INTERRELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY REPORTING Research on Indonesian Listed Companies in BEI for 2012-2013 [PDF]

, 2015
This research aims to examine the interrelationship between earnings management (EM) and corporate social responsibility reporting (CSR). This research uses GRI G3.1 Indeces to measure CSR while earnings management is measured with real activities ...
FAISAL , Faisal, PRASETYA, Alif Rishal
core  

Accrual-based and real earnings management and political connections [PDF]

, 2015
This study examines whether the trade-off between real and accrual-based management strategies differs between firms with and without political connections.
Ashbaugh, Badertscher, Ball, Bartov, Burton, Campbell, Chaney, Claessens, Cohen, Cohen, Collins, Cook, Darrough, Dechow, Dechow, Dechow, Dechow, Dechow, Dong, Ewert, Faccio, Faccio, Faccio, Fisman, Geert Braam, Goldman, Goldman, Graham, Gunny, Hay, Houqe, Hox, International Monetary Fund's World Economic Outlook Database, Isidro, Johnson, Kaufmann, Kaufmann, Khwaja, Kim, Kothari, Kothari, Kroszner, La Porta, La Porta, Leuz, Leuz, Li, Matsuura, McNichols, Mizik, Monomita Nandy, Neumann, Pastor, Ramanna, Riahi-Belkaoui, Roychowdhury, Samuelson, Shleifer, Suman Lodh, Utz Weitzel, Watts, Weitzel, Wilson, Wooldridge, Zang, Ziobrowski   +65 more
core   +1 more source

Sustainability Strategies in the Cocoa‐Chocolate Value Chain: An Analysis Using Stakeholder Theory, Global Value Chain Theory, and Resource Dependence Theory

Agribusiness, EarlyView.
ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner, Luigi Orsi, Alessandro Olper, Stefanella Stranieri   +3 more
wiley   +1 more source

REAL EARNINGS MANAGEMENT SEBAGAI PREDIKTOR RASIO PEMBAYARAN DIVIDEN DAN IMPLIKASINYA TERHADAP NILAI PERUSAHAAN

Jurnal Ilmiah Akuntansi dan Bisnis, 2014
Real earnings management is one of important issue in earnings management activity. This study was to examine the influence of  real earnings management on firm’s value through dividend payout ratio (DPR) as intervening variable.
Putu Sinta Ayu Diasari, I Gusti Ngurah Agung Suaryana   +1 more
doaj  

Listed companies’ income tax planning and earnings management: Based on China’s capital market

Journal of Industrial Engineering and Management, 2015
Purpose: The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006), which require the listed companies to use the balance sheet liability method for the income tax accounting.
Nanwei Hu, Qiang Cao, Lulu Zheng
doaj   +1 more source

An Investigation of Audit Committee Characteristics on Audit Quality towards the Changes on Real Earnings Management: Evidence from Jordan [PDF]

, 2019
Mohammad Hussein Rahahleh, Ahmad Husni Hamzah   +1 more
openalex   +1 more source

Earnings management and institutional differences Literature review and discussion. [PDF]

This paper provides a review of the empirical earnings management literature. In particular, it presents a review of the factors that induce and constrain earnings management through accounting decisions.
Vander Bauwhede, Heidi, Willekens, Marleen   +1 more
core  

Access to Finance and Innovation in the Canadian Food Processing

Agribusiness, EarlyView.
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley   +1 more source

Does Tax Aggressiveness Lead to More Earnings Management: the Case of Tunisian Firms

Copernican Journal of Finance & Accounting
The aim of this study is to determine whether a firm tax avoidance activity can be used as an instrument for corporate earnings management in an emerging market called Tunisia.
Amira Ben Hassoun, Manel Hadrich
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