Results 161 to 170 of about 558,465 (359)
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
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
Does environmental, social, and governance performance mitigate earnings management practices? Evidence from US commercial banks. [PDF]
Kolsi MC, Al-Hiyari A, Hussainey K.
europepmc +1 more source
"Value Relevance of the Multi-step Income Statement in Japan" [PDF]
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]
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
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.
Nassir Zadeh F +3 more
europepmc +1 more source
The influence of earnings management on bank efficiency: the case of frontier markets. [PDF]
Martens W, Yapa P, Safari M, Watts S.
europepmc +1 more source
Factors Influencing Earnings Management : an Empirical Study on the Indonesian Stock Exchange
Nadira Widya Febrianti, Fajar Nurdin
openalex +2 more sources
Pengaruh Implementasi IFRS, Corporate Governance, Profitabilitas Dan Leverage Terhadap Real Dan Accruals-Based Earnings Management [PDF]
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

