FENOMENA EARNINGS MANAGEMENT SEBAGAI SEBUAH KECURANGAN
El Muhasaba: Jurnal Akuntansi, 2012 This paper describes management earnings that is the way using by manager to influence systematic profit number and intend by chosening policy of accounting and accountancy procedure. Phenomenon of Earnings management like two sides currency. On one side
Yona Octiani Lestari
doaj +1 more source
The Influence of COVID-19 Pandemic on Management Earnings Forecasts [PDF]
, 2022 Xiangfei Fu +3 more
openalex +1 more source
THE EFFECT OF SURPLUS FREE CASH FLOW AND AUDIT QUALITY ON EARNINGS MANAGEMENT (Empirical Study on Manufacturing Companies Listed on The Indonesia Stock Exchange from 2013-2016) [PDF]
, 2017 This study aims to investigate the influence of surplus free cash flow on earnings management, as well as the interaction between audit quality and surplus free cash flow.
ABDURACHMAN, Abdurachman, FUAD, Fuad
core
M anagerial entrenchment, corporate social responsibility, and earnings management
Corporate Social Responsibility and Environmental Management, 2020 Many studies have examined the direct relationship between the two corporate practices: corporate social responsibility (CSR) and earnings management (EM); however, the results remain heterogeneous.
Isabel‐María García‐Sánchez +3 more
semanticscholar +1 more source
Data Driven Control of Defect Formation in Solution Deposited Sb2Se3 Thin Films
Advanced Materials Interfaces, EarlyView.A data‐driven design of experiments (DoE) approach is used to uncover how six interdependent processing parameters govern defect formation in solution‐deposited Sb2Se3 thin films. Statistical modeling revealed strong non‐linear couplings that control film quality, and the optimized films showed a threefold enhancement in photoresponse, demonstrating ...
Marissa J. Strumolo +4 more
wiley +1 more source
Earnings target and the competing use of abnormal R&D and abnormal accruals of R&D intensive firms : a thesis presented in partial fulfilment of the requirements for the degree of Master of Management in Accountancy at Massey University [PDF]
, 2008 The purpose of this study is to examine the competing use of real earnings management and accruals management in certain specific circumstances of firms where both real earnings management and accruals management are costly and where firms can either use
Yang, Liu
core
Advanced Sustainable Systems, EarlyView.This article explores what drives households to adopt solar PV and battery systems in South East Queensland. Using hybrid discrete choice experiments, it reveals distinct adopter profiles and highlights cost, system size, and energy independence as key motivators.
Mohammad Alipour +3 more
wiley +1 more source
Earnings Management, Value Relevance Of Earnings and Book Value of Equity
Jurnal Akuntansi dan Auditing Indonesia, 2013 Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management.
Imam Subekti
doaj
Beyond Labels: Exploring Consumer Preferences for Plant‐Based Meat Labeling Policies
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Whether meat‐related terms should be permitted on the labels of plant‐based meat alternatives is hotly debated. Utilizing survey data featuring a discrete choice experiment, we examine consumer responses to plant‐based meat alternatives under three labeling scenarios: no restrictions; a ban on meat‐related terms; and a requirement for a ...
Liam J. S. Boldt +3 more
wiley +1 more source
, 2020 Research background: Enterprises manage earnings in an effort to balance their profit fluctuations to provide increasingly consistent earnings in every reporting period.
T. Kliestik +4 more
semanticscholar +1 more source