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PENGARUH FINANCIAL PRESSURE, STABILITY DAN TARGET TERHADAP FINANCIAL STATEMENT FRAUD

open access: yesRiset Akuntansi, 2023
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Financial Pressure, Stability dan Target terhadap financial statement fraud. Populasi penelitian ini terdiri dari Perusahaan Infrastruktur, Utilitas dan Transportasi di Bursa Efek Indonesia (BEI)
Indra Lukmana Putra
doaj   +2 more sources

Review of Financial Pressure

open access: yesJournal of Economic Science Research, 2020
Different from foreign capital markets, china’s domestic capital markets are special, which also determines that the research on financial pressure starts from the reform of state-owned enterprises, and draws lessons from the relevant theories of financial risk and financial fraud, thus gradually forming a more diversified research results.
Jianping Sun   +2 more
openaire   +2 more sources

Fiscal Pressure as a Trigger of Financial Performance for the Energy Industry: An Empirical Investigation across a 16-Year Period

open access: yesEnergies, 2021
Taxation exerts pressure on the economic activities of all companies, including economic entities that operate in the energy industry. This study examined the degree to which fiscal pressure influenced the financial performance of 88 publicly listed ...
Larissa Batrancea   +3 more
doaj   +3 more sources

The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2020
This study aims to assess how management ability, political influence, and financial pressure affect Iranian banks' assets and liability management. To do this, the information of 11 active banks on the Tehran Stock Exchange is analyzed during 2009-2017.
Habib Piri
doaj   +1 more source

The Moderator Role of Followership Style and Honesty-Humility Attitude of Financial Managers on the Impact of Social and Environmental Pressure on Aggressive Financial Reporting Behavior [PDF]

open access: yesمجله دانش حسابداری, 2021
Objective: Aggressive financial reporting means that the company delays reporting bad news and shows speed in reporting good news. Although sources of pressure (social pressure and corporate risk appetite) play a large role in this unethical behavior ...
Abdollah Taki   +2 more
doaj   +1 more source

The Effectiveness of Corporate Governance Components as a Control Mechanism in Detecting Tax Avoidance When the Company is Under Financial Pressure

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2021
This study investigates the effectiveness of corporate governance components in detecting corporate tax avoidance and how effectiveness is affected when firms are under financial pressure.
Indarti Diah Palupi   +2 more
doaj   +1 more source

The impact of COVID-19 on primary health care and antibiotic prescribing in rural China: qualitative study

open access: yesBMC Health Services Research, 2021
Background In China, the primary health care (PHC) system has been designated responsible for control and prevention of COVID-19, but not treatment. Suspected COVID-19 cases presenting to PHC facilities must be transferred to specialist fever clinics ...
Tingting Zhang   +6 more
doaj   +1 more source

Variables Related To The Formation Of Financial Statement Fraud With Beneish M Score In The Triangle Theory Concept Framework

open access: yesJurnal AKSI (Akuntansi dan Sistem Informasi), 2023
This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The purpose of this study was to determine how much influence Pressure, Opportunity, and Rationalization on Fraudulent Financial ...
Hani Fitria Rahmani, Lidya Oktalita
doaj   +1 more source

Financial Crisis Early Warning Based on Panel Data and Dynamic Dual Choice Model

open access: yesComplexity, 2021
Based on the research of currency crisis pressure index, bank crisis pressure index, and asset bubble crisis pressure index, this paper introduces an external shock pressure index reflecting the impact of global economic changes on economy and ...
Qingyu Du
doaj   +1 more source

Analysis of Pentagon Fraud Model To detect Financial Statement Fraud (Study on the Industrial ClassificationFinance on the Indonesia Stock Exchange)

open access: yesMajalah Ilmiah Bijak, 2021
Fraudulent Practices A is a problem that must be detected at the Earliest time, as an Effort to Protect Company'S assets and maintain the trust of stakeholders.
Shinta Gem Sari, Alif Akbar Subkhi
doaj   +1 more source

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