Financial Stability, Financial Target & External Pressure: Financial Statement Fraud
There are a lot of expectations and obligations on businesses when it comes to reporting their finances. Management engages in financial statement fraud to conceal unsavory financial realities since the public expects the company's financial statements to be valuable in every way.
Wetika Yolinsia Salim +2 more
openaire +2 more sources
Analisis Hubungan Personalisasi, Keinovatifan Teknologi, Competitive Pressure Terhadap Financial Technology Dengan Tipe Bisnis Sebagai Variabel Moderasi pada UMKM Di Kota Bekasi [PDF]
Penelitian ini bertujuan untuk menguji analisis hubungan personalisasi, keinovatifan teknologi dan competitive pressure terhadap financial technology dengan tipe bisnis sebagai variabel moderasi.
Hanun, Najla, Heningtyas, Oryza Sativa
core +1 more source
ANALISIS FRAUD TRIANGLE DALAM PENENTUAN TERJADINYA FINANCIAL STATEMENT FRAUD [PDF]
Perusahaan berupaya memperlihatkan kondisi keuangan sebaik mungkin untuk menarik perhatian para calon investor. Hal ini memicu timbulnya potensi adanya kecurangan (fraud) dalam pembuatan laporan keuangan.
Nahar, Aida, Fatkhurrizqi, Muhammad Azmi
core +1 more source
Competition among pressure groups for political influence over the determination of accounting standards [PDF]
This paper integrates prior studies of accounting policy choice and lobbying activities by testing the empirical implications of Becker''s (1983) theory of competition among pressure groups for political influence over the determination of accounting ...
Klumpes, P J M
core +4 more sources
Financial Shocks and Exchange Market Pressure [PDF]
The taper tantrum episode induced a sudden outflow of capital from emerging markets back to the United States. This paper analyzes exchange market pressure in 93 developing and emerging market economies during this episode, drawing on recent methodological improvements in measuring exchange market pressure. We find that all economies in the sample that
Patnaik, Ila, Pundit, Madhavi
openaire +2 more sources
The main problems of this research were to test and analyze two independent variables, time pressure and professional skill, that related to the quality review of financial statements as a dependent variable.
Mulyati Akib, Tuti Dharmawati
doaj +1 more source
Foreign exchange market pressure and capital controls [PDF]
This novel empirical study contributes to the literature on the foreign exchange market and financial liberalisation. We examine the determinants of Exchange Market Pressure (EMP) in a panel of forty countries, using a statistical approach to measure ...
Byrne, Joseph Paul +1 more
core +1 more source
Fraudulent financial reporting through the lens of the fraud pentagon theory
Fraud causes trillions of rupiah in losses in the business world. With the fraud pentagon lens, this study aims to examine whether pressure, opportunity, rationalization, capability and arrogance affect fraudulent financial reporting.
Wiwit Rica Anggraini +1 more
doaj +1 more source
The Intensification of Parenting in Germany: The Role of Socioeconomic Background and Family Form
Drawing on the international discourse on the intensification of parenting and new data from Germany, this paper aims to contribute to a better understanding of the unique challenges that parents face in the 21st century.
Sabine Walper, Michaela Kreyenfeld
doaj +1 more source
STUDI FINANCIAL STATEMENT FRAUD PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
This study aimed to find out the effect of financial stability, external pressure, financial target, personal financial need, and ineffective monitoring to financial statement fraud.
Arie Winda Yulia
doaj +1 more source

