How does the COVID-19 affect earnings management: Empirical evidence from China. [PDF]
Res Int Bus Finance, 2022 Yan H, Liu Z, Wang H, Zhang X, Zheng X.
europepmc +1 more source
Relationship of earnings management and earnings quality before and after IFRS implementation in Indonesia [PDF]
, 2017 Basic usage of principles-based, fair value and full disclosure at IFRS is expected to have a positive impact, resulting in improving quality of accounting information to be capable of reflecting the current economic condition of the company.
Farichah, Farichah
core
Embedding Chemistry and Pharmacy Into Sustainability
Angewandte Chemie International Edition, EarlyView.Chemistry and pharmacy provide products and processes that are indispensable for our high living standard. To understand their relationship with sustainability is important to allow them to contribute to sustainability in a sustainable manner. An integrated overview of green, circular, and sustainable chemistry and pharmacy is given and how they have t
Klaus Kümmerer
wiley +1 more source
Earnings Management Behavior of Enterprise Managers Based on Evolutionary Game Theory. [PDF]
Comput Intell Neurosci, 2022 Wang Y, Li A, Liu J.
europepmc +1 more source
Trend and Tradeoff Between Accrual Earnings Management and Real Earnings Management in Indonesia [PDF]
, 2017 This research was carried out to test trend of earnings management in Indonesia. By understanding the trend of earnings management, it can be found out what scheme of earnings management practice in Indonesia.
Azizah, W. (Widyaningsih)
core
The Anatomical Record, EarlyView.Abstract To solidify their power over society, totalitarian regimes will usually eliminate any dissent, any perceived threats early on. These threats include not only political enemies but also educated and independent segments of society, such as professional associations.
Michael Hortsch
wiley +1 more source
Earnings management in socially responsible firms around seasoned equity offerings: Evidence from France, Germany, Italy and Spain. [PDF]
Heliyon, 2023 González-Sánchez M +2 more
europepmc +1 more source
THE ANALYSIS OF THE INFLUENCE OF FINANCIAL RATIOS (CAR,EAQ, OEOI, AND LDR) ON ESTIMATING THE EARNINGS GROWTH (A Study in the Indonesia Regional Development Banks in 2007-2010) [PDF]
, 2012 This study aims to analyze the influence of CAR (Capital Adequacy Ratio), EAQ (Earnings Asset Quality), OEOI (Operations Expenses to Operations Income), and LDR (Loan to Deposit Ratio) on estimating the EG (Earnings Growth) in Indonesia Regional ...
Arfianto, Erman Denny +2 more
core
Animal Research and One Health, EarlyView.Our paper systematically reviews the intestinal structure, function, and microbiota of ostriches, along with strategies for improving their gut health. We analyze how these factors collectively influence intestinal homeostasis and ostrich welfare, emphasizing probiotics as a promising intervention to enhance gut health, boost population well‐being, and
Zi‐Qun Zhang +6 more
wiley +1 more source
Audit committee features and earnings management.
Heliyon, 2023 Nassir Zadeh F +3 more
europepmc +1 more source