Results 51 to 60 of about 1,115 (162)
Manajemen Laba oleh Perusahaan Pengakuisisi sebelum Merger dan Akuisisi di Indonesia
Jurnal Akuntansi dan Auditing Indonesia, 2009 The primary objective of this study is to investigate whether there is any manipulation of accounting earnings through discretionary accrual choices by acquiring firms in the period pre¬ceding the announcement and completion of mergers and acquisitions ...
Hadri Kusuma, Wigiya Ayu Udiana Sari
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European Journal of Islamic Finance, 2017 The study aims to examine the relationship between shareholding ownership structures, national institutional factors and earnings quality of banks across MENA countries (Middle East and North Africa).
Khawla Bourkhis, Mohamed Wajdi Najar
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The Behavior of Accounting Earnings [PDF]
بررسیهای حسابداری و حسابرسی, 1995 The central issue addressed in this study is the actions of management in the selection of accounting Procedures and reaction to accounting standards. The corporate managers may be motivated to smooth their own income with the assumption that stability ...
دکتر محمدعلی آقایی +1 more
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Jurnal PamatorThis research aims to analyze the effect of earnings management on earning response among property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. Earnings management is measured using two
VEBRIANCE STEFANIA MANEK
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DOES EARNINGS QUALITY MODERATE THE PREDICTIVE CONTENT OF NONOPERATING INCOME?
Gadjah Mada International Journal of Business, 2013 The objective of this study is to empirically examine a hypothesis that earnings quality enhances the ability of nonoperating income to predict future operating cash flow. The magnitude of income smoothing index, measured by Eckel’s (1981) index formula,
Slamet Sugiri
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Risk disclosure, earnings smoothing and firm perceived risk
Journal of Financial Reporting and AccountingPurpose This paper aims to examine the association between perceived firm risk and two reporting mechanisms: risk disclosure and earnings smoothing in the UK context. Design/methodology/approach This study juxtaposes three competing views, the “null”, the “divergence” and the “convergence” hypotheses, and empirically investigates whether risk ...
Monjed, Hend +2 more
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Smooth Earning, Annual Compensation and CEO Characteristics
International Journal of Accounting and Financial Reporting, 2011 The systems of compensation remain the main mean to reduce the conflicts of interests between chiefs executives officers (CEOs) and the shareholders. The CEOs compensation is supposed to be positively correlated with the performance of the company. Consequently, the CEOs can managed profits to determine their level of compensation or to increase the
Lanouar Charfeddine +2 more
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Jurnal Akuntansi dan Keuangan Indonesia, 2013 This study examines the impact of earnings management to impression management in Management Discussion and Analysis (MD&A). Earnings management is measured using an index that includes accrual discretional, income smoothing, and loss avoidance reporting.
Bambang Suripto
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Journal of Islamic Thought and Civilization, 2019 Income smoothing refers to the use of accounting techniques to level out net income fluctuations from one period to the next. Companies indulge in this practice to manipulate the earnings over the period in order to lower the level of uncertainty.
Afia Mushtaq +2 more
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