Results 161 to 170 of about 558,465 (359)

“Am I being responsible?”: Navigating coming‐of‐age transitions through personal financial information management

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract This research explored how young adults (ages 18–25) learn to use financial records and the roles financial records play in their experiences in coming to see themselves as financially mature social actors. The contribution of this paper is a revised model of transitions theory that includes personal information management (PIM) as an ...
Robert Douglas Ferguson   +2 more
wiley   +1 more source

INDIKASI MANAJEMEN LABA OLEH CHIEF EXECUTIVE OFFICER (CEO) BARU PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI PASAR MODAL INDONESIA

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2012
One of motivations of earnings management is the CEOs turnover. The increase of CEOs turnover has placed CEOs at high risk position, so the earnings management is being held to show the good performance of management. The purposes of this research are to
GERIANTA WIRAWAN YASA, YULIA NOVIALY
doaj  

"Value Relevance of the Multi-step Income Statement in Japan" [PDF]

open access: yes
This paper investigates the relationship between value relevance of the multi-step income statement and managerial opportunistic behavior. In Japan, net income is disclosed by three steps, i.e., 1) operating profits from core operating activity, 2 ...
Kazuyuki Suda, Takashi Obinata
core  

Relationship of earnings management and earnings quality before and after IFRS implementation in Indonesia [PDF]

open access: yes, 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  

Setting up mother–infant pair lactation studies with biobanking for research according to regulatory requirements

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Within the ConcePTION project we set out to design two mother–infant pair studies collecting breast milk and plasma from the mother and plasma from the infant (for metformin and prednisolone) in order to demonstrate the premises and conditions for investigating potential drug transfer in association with breastfeeding.
Mats Hansson   +11 more
wiley   +1 more source

Audit committee features and earnings management.

open access: yesHeliyon, 2023
Nassir Zadeh F   +3 more
europepmc   +1 more source

Pengaruh Implementasi IFRS, Corporate Governance, Profitabilitas Dan Leverage Terhadap Real Dan Accruals-Based Earnings Management [PDF]

open access: yes, 2016
Tujuan penelitian ini adalah untuk mengetahui pengaruh implementasi International Financial Reporting Standards (IFRS), corporate governance, profitabilitas dan leverage terhadap real earnings management dan accrual earnings management pada Perusahaan ...
Herawaty, V. (Vinola)   +1 more
core  

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