Results 131 to 140 of about 2,892,155 (294)
Audit Opinion and Earnings Management: Uncertainty in Going-concern
بررسیهای حسابداری و حسابرسی, 2014 This study investigates the relationship between earningsmanagement and audit opinions. Qualified audit opinions are dividedin two categories: 1. qualified because of uncertainty in going-concern,and 2. qualified because of other reasons. Earnings management ismeasured by discretionary accruals with Jones model, adjusted Jonesmodel and Kothari et al ...
Mohammad Moradi +2 more
openaire +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Financial And Non Financial Information Of Going-concern Audit Opinion. Informasi Keuangan dan Non Keuangan terhadap Opini Audit Going Concern [PDF]
, 2011 This study aims to examine whether financial and non financial informationis partially an effect of going-concern audit opinion. Through the method of samplewith purposive sampling technique, obtained a sample of 85 companies listed inIndonesia Stock ...
Mranani, M. (Muji), Sasi, D. A. (Dwi)
core
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
The Effect Of Debt Default, Audit Tenure and Liquidity On Going Concern Audit Opinion Acceptance
International Journal of Management Research and EconomicsThis study aims to find out how Debt Default, Audit Tenure and Liquidity can affect the acceptance of the Going Concern Audit Opinion (Empirical Study on Manufacturing Companies in Various Industrial Sectors listed on the IDX for the 2019-2022 period).
null Novia Dian Anggraini +2 more
openaire +1 more source
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
, 2015 Perusahaan didirikan dengan tujuan untuk mempertahankan kelangsungan hidup (going concern). Kelangsungan hidup usaha selalu dihubungkan dengan kemampuan manajemen dalam mengelola perusahaan agar bertahan hidup.
Devioktaviani, Sella
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Implementing digital technologies is touted as the next big step for the firms aiming to improve sustainability in their supply chains. These technologies are often credited with the potential to improve transparency and achieve sustainability.
Amna Farrukh, Aqeel Ahmed, Sadaat Yawar
wiley +1 more source
Pengaruh Prediksi Kebangkrutan, Growth, Leverage, Dan Kualitas Audit Terhadap Penerimaan Opini Audit Going Concern [PDF]
, 2019 The going concern of a business entity is the company's ability to sustain its business in the long term and will not be liquidated in the short term. Going concern audit opinion is an opinion issued by an independent auditor, where the auditor believes ...
Wati, Ika Nurlaila
core
Journal of Accounting and Investment, 2016 In this study, we attempt empirically to investigate the effect between financial ratios (liquidity, profitability, solvability, activity, leverage, sales growth, market value, size) and non financial factors (public accountant reputation, previous audit
Veri Anang Putra, Erni Suryandari
doaj