Results 31 to 40 of about 549,960 (307)

Short-term debt maturity, monitoring and accruals-based earnings management [PDF]

, 2013
Most prior studies assume a positive relation between debt and earnings management, consistent with the financial distress theory. However, the empirical evidence for financial distress theory is mixed.
Fung, Simon Y. K., Goodwin, John
core   +1 more source

Information Content of Earnings Managements: Implications on Growth and Value Companies

Journal of Accounting and Finance in Emerging Economies, 2016
Objective: The purpose of this study is to investigate the pattern of earnings management on growth and value companies in Indonesia. This study predicts that earnings management has information contents.
Windu Mulyasari, Slamet Sugiri, Heyvon Herdhayinta   +2 more
doaj   +1 more source

Application of gender and optimizing the function of the board of commissioners in supervising the practice of corporate earnings management

JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023
The urgency of this research is importantto empirically examine the impact of the characteristics of the board of commissioners on earnings management practices in Indonesia by considering gender diversification factors in optimizing the supervisory ...
Gandy Wahyu Maulana Zulma, Misni Erwati, Fitri Chairunnisa   +2 more
doaj   +1 more source

CONSTRUCTION PROJECT CONTROL ANALYSIS USING EARNED VALUE MANAGEMENT, EARNED SCHEDULE MANAGEMENT, EARNED DURATION MANAGEMENT

Jurnal Infrastruktur, 2023
Appropriate control methods are needed to anticipate potential problems and make construction projects better managed to improve efficiency, productivity, and quality of work. Earned Value Management (EVM) experienced problems in predicting duration because it used two scopes, namely cost and schedule.
Azaria Andreas, Nuryani Tinumbia, Erica Anggraini   +2 more
openaire   +1 more source

Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective [PDF]

مطالعات تجربی حسابداری مالی, 2010
The purpose of this paper is to investigate a relation between real earnings management and accounting earnings management to smooth earnings and to survey this fact when managers smooth earnings by real activities manipulation and when by discretionary ...
Gh. Karami, A. Tahriri, A. Davarinejad
doaj  

The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management: evidence from Bangladesh

Cogent Business & Management, 2023
This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this ...
Mohammad Helal Uddin
doaj   +1 more source

The role of corporate governance in the relationships of family company with real earnings management

Jurnal Akuntansi, 2018
The purpose of this research was to determine the effect of family ownership on real earnings management with corporate governance as a moderation variable in this relationship.
Indah Masri
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

The Effect of Good Corporate Governance, Leverage and Company Size on Profit Management [PDF]

, 2019
This study aims to determine the effect of Good Corporate Governance (GCG) proxied through Manjerial Ownership (KM), Board of Directors Size (UDD), and Board of Commissioners Size (UDK), Leverage and Company Size, on property companies listed on the IDX.
Lindawati, M. (Mrs)
core  

Evaluating a Pragmatic Strength Alternative for Frailty Measurement and Assessing Its Predictive Capacity Against Established Frailty Instruments in Rheumatoid Arthritis

Arthritis Care &Research, EarlyView.
Objective Frailty occurs prematurely in rheumatoid arthritis (RA) and is associated with poor health outcomes. We compared the performance of four frailty instruments, including a pragmatic alternative measure using chair sit‐to‐stand (STS), and evaluated their abilities to predict poor health outcomes.
Kylie E. Riggles, Hannah F. Brubeck, Adrienne D. Tanus, Courtney N. Loecker, Punyasha Roul, Bryant R. England, Elizabeth R. Wahl, James S. Andrews, Namrata Singh, Joshua F. Baker, Patricia P. Katz, Dolores M. Shoback, Jose M. Garcia, Ariela R. Orkaby, Katherine D. Wysham   +14 more
wiley   +1 more source