Results 81 to 90 of about 82,410 (304)
Managerial ability, Political Connections and Fraudulent Financial Reporting [PDF]
بررسیهای حسابداری و حسابرسی, 2019 Objective: Manager's efficiency in using corporate resources is reflected in the information presented in the financial statements. Manager's ability can reduce fraudulent financial reporting by fulfilling stakeholders expectations and improving firm's ...
Javad Rezazadeh, Abdullah Mohammadi
doaj +1 more source
PENGARUH RASIO LEVERAGE KEUANGAN, PROFITABILITAS, KOMPOSISI ASET, LIKUIDITAS, PERPUTARAN MODAL, DAN PERPUTARAN PIUTANG TERHADAP KECURANGAN PELAPORAN KEUANGAN (Studi Kasus pada Perusahaan Non Keuangan yang Mendapat Sanksi Penyajian Laporan Keuangan dari OJK Periode 2010-2016) [PDF]
, 2018 Fraudulent practice in financial report has resulted in the decrease of reliablity in financial report, causing losses for investors and creditors. Financial ratios can represent the company's performance and become a trigger factor for management to ...
ARIFIN, M Burhanudin +1 more
core
International Insolvency Review, EarlyView.Abstract The United Nations Commission on International Trade Law (UNCITRAL) has produced the most robust international insolvency regime applicable to countries around the world. The Model Law on Cross‐Border Insolvency (1997) is widely accepted and already very popular among African countries.
Pontian N. Okoli
wiley +1 more source
The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach
Jurnal Dinamika Akuntansi, 2017 The purpose of this study was to analyze the prediction of fraudulent financial reporting with the perspective of pentagon fraud. Pentagon fraud theory is the development of the theories of fraud triangle and fraud diamond. The Pentagon fraud theory adds
Siska Apriliana, Linda Agustina
doaj +1 more source
Effective Corporate Governance And Financial Reporting In Japan [PDF]
, 2016 This paper examines corporate governance in Japan since the 1990s. Its focus includes financial reporting, a key part of good governance. It offers an overview of various legal, institutional, and stakeholder aspects of governance, followed by an ...
Marc Bremer, Marc Bremer +1 more
core
Earnings management in Libyan commercial banks:Perceptions of stakeholders [PDF]
, 2017 The issue of earnings management has continued to be problematic in the financial reporting context. It has proved to be an important topic that concerns a wide range of stakeholders, including regulators, investors and preparers.
Barghathi, Yasser +2 more
core +3 more sources
Fraud Hexagon: Deteksi Fraudulent Financial Report
Akuisisi : Jurnal AkuntansiTujuan penelitian ini adalah untuk melihat pengaruh fraud hexagon yang di proksikan dengan financial target, financial stability, external pressure, ineffective monitoring, change in auditor, change of director, ego/arrogance, collusion terhadap kecurangan laporan keuangan. Kecurangan laporan keuangan pada penelitian ini diukur dengan F-Score. Populasi
Johan Setiawan, Sugi Suhartono
openaire +1 more source
Pengaruh karakteristik komite audit terhadap fraudulent financial reporting
Jurnal Akuntansi, Keuangan, dan Manajemen, 2020 Purpose : This study aimed to prove whether audit committees were proxied financial expertise and meetings related to fraudulent financial reporting. Research methodology: This type of research was quantitative descriptive with an evaluation model of Beneish M-Score and Altman Z-Score in predicting fraudulent financial reporting.
Gading Ruchiatna +2 more
openaire +2 more sources
International Journal of Finance &Economics, EarlyView.ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley +1 more source
A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Objective: This research study the role of social and professional ties of audit committee in assessment of the firm fraudulent reporting. Methods: The study is an applied-type survey.
Hossein Fakhari +2 more
doaj +1 more source