Results 1 to 10 of about 84,958 (198)

Independent Commissioners, Company Size, and Financial Distress on Accounting Conservatism with Leverage as a Mediating Variable (Empirical Study on Financial Companies in the Insurance and Financing Sub-Sector Listed on the IDX 2019-2021)

Jurnal Akuntansi, 2023
This research is a descriptive quantitative research which is based on the condition of applying the principles of accounting conservatism in financial reports in Indonesia which still reaps pros and cons.
Siti Ratih Nurwanti, Lia Uzliawaty, Tri Lestari   +2 more
doaj   +3 more sources

Contraction flexibility, operating leverage, and financial leverage

Journal of Management Science and Engineering, 2020
This study investigates the impacts of contraction flexibility and operating leverage on financial leverage from the perspective of the agency conflict between shareholders and debtholders.
Zhun Li, Qiang Li, Yong Zeng
doaj   +2 more sources

The Effect of Economic Uncertainty and Investment Increase on the Financial Leverage Adjustment Speed [PDF]

Pizhūhish/hā-yi ḥisābdārī-i mālī, 2023
One of the goals of firms is to optimize their capital structure. Due to transaction costs, the actual capital structure is always deviated from the optimal and cannot be immediately adjusted.
Naser Izadinia, Hasan FattahiNafchi
doaj   +1 more source

DETERMINATION OF DEBT COVENANT, LAVERAGE , FINANCIAL DISTRESS AGAINST ACCOUNTING CONSERVATISM

IJEBD (International Journal of Entrepreneurship and Business Development), 2023
The objective of this research is to examine the impact of financial hardships, debt covenants, and leverage on accounting conservatism in a partial and simultaneous manner. The analysis focuses on firms operating in the industrial and consumer products
Mohamad Johan Efendi, Khasbulloh Huda, Rachmad Sholeh, Sugeng Eko Yuli Waluyo   +3 more
doaj   +1 more source

Financial Ratio Analysis in Predicting Financial Distress at Tourism Companies, Restaurants, and Hotels Listed on the Indonesia Stock Exchange (IDX) 2021

Jurnal Ilmu Keuangan dan Perbankan, 2023
This study aims to determine and analyze liquidity, profitability, leverage, and operational cash flow on financial distress in tourism companies, restaurants, and hotels listed on the Indonesia Stock Exchange in 2021.
Agus Sukarno*, Aryono Yacobus, Agung Satmoko   +2 more
doaj   +1 more source

Crisis Analysis and Prevention and Control of Financial Leverage Imbalance in Shareholder Equity Pledge Based on the DANP Model

Discrete Dynamics in Nature and Society, 2022
ResearchBackground. The process of economic globalization is accelerating, and the financial risks that listed companies need to face are more complicated. Research Purpose.
Fang Fang
doaj   +1 more source

Nexus between Financial Leverage and Board Independence of Public-Listed Firms: Is There Any Stylised Fact?

Journal of Indonesian Economy and Business, 2023
Introduction/Main Objectives: This paper examines the relationship between financial leverage and board independence for firms listed on the Malaysian stock exchange.
Wai-Cheng Kok, Wee-Yeap Lau, Tien-Ming Yip   +2 more
doaj   +1 more source

Financial Leverage Levels and Firms’ Real Earnings Management [PDF]

پژوهش‌های تجربی حسابداری, 2016
This study is aimed to investigate the effect of different levels of financial leverage on real earnings management. In this study 125 firms in 2 different groups of high financial leverage and low financial leverage have been studied during 2004-2013 ...
farzin rezaei, omid saber fard
doaj   +1 more source

Employee representation and financial leverage [PDF]

Journal of Financial Economics, 2014
Abstract We analyze how direct employee voice affects financial leverage. German law mandates that firms’ supervisory boards consist of an equal number of employees’ and owners’ representatives. This requirement, however, applies only to firms with more than two thousand domestic employees.
Lin, C, Xuan, Y, Schmid, T
openaire   +3 more sources

The effect of financial leverage on the profitability of economic services companies - Case study of the Sonelgaz company in Guelma for the period )2017-2019( [PDF]

مجلة الاجتهاد للدراسات القانونية والاقتصادية, 2023
The study aims theoretically, to determine the basics of financial leverage and the effects of leverage as well as the financial and the economic rentability, up to the degree of the funding and operational leverage, based on calculation of the margin on
بن ناصر عبد الكريم, سائحي يوسف   +1 more
doaj