Results 41 to 50 of about 27,923 (83)

R&D INTENSITY AND IPO UNDERPRICING: CASE STUDY ON PHARMACEUTICAL AND BIOTECH INDUSTRIES IN THE US

open access: yesJournal of Accounting and Investment, 2016
Asymmetric information between the issuer to potential investors believed by some academics in finance as one of the main causes of the phenomenon of underpricing at the time of the initial public offering (IPO).
Tommy C. Efrata
doaj  

Pengaruh Intellectual Capital Terhadap Market Value dan Kinerja Keuangan

open access: yesJournal of Accounting and Investment, 2016
The resource-based theory provides an epiphany about the existence of resources that potentially generate value added for a company competitive advantage. The theory emphasizes the existence of intellectual capital as levers of company success.
Angela Desiyanti Pangestu   +1 more
doaj  

Sistem Pengendalian Manajemen Dan Perilaku Dysfunctional Satuan Kerja Perangkat Daerah Provinsi Banten

open access: yesJurnal Akuntansi: Kajian Ilmiah Akuntansi, 2019
This study aims to investigate the impact of standard operating procedures, budget participation, and budget control on dysfunctional behaviour of Satuan Kerja Perangkat Daerah (SKPD) at Banten Province. The population of this study is the chief officers
tri lestari, Lili Sugeng Wiyantoro
doaj   +1 more source

Fenomenologi Sumber Daya Manusia Sebagai Aset Intelektual Dalam Amal Usaha Muhammadiyah

open access: yesJournal of Accounting and Investment, 2016
Research is aimed to disclose the meaning of human resource as the intellectual assets. This study used a qualitative paradigm interpretive phenomenological to interpret the human resources as the intelectual assets in Amal Usaha Muhammadiyah.
Irman Mamulati   +2 more
doaj  

PENGARUH SIZEPERUSAHAAN, KEPUTUSAN PENDANAAN, PROFITABILITAS DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN

open access: yesJurnal Akuntansi: Kajian Ilmiah Akuntansi, 2016
Creation of a company's value can have a positive impact to stakeholders including shareholders ,. This study aimed to test empirically about the influence of Company Size, funding decisions, profitability and investment decisions on firm value.
Entis Haryadi
doaj   +1 more source

Pengaruh Profitabilitas, Resiko Keuangan, Nilai Perusahaan, Struktur Kepemilikan dan Dividend Payout Ratio terhadap Perataan Laba

open access: yesJournal of Accounting and Investment, 2015
This research aims to test empirically the effect of profitability, financial risk, firm value, ownership structure and dividend payout ratio to income smoothing.
Dika Fajar Pratama
doaj  

Antecipação de recebíveis nos bancos vrs factorings: uma análise das diferenças entre as taxas cobradas e suas possíveis causas = Anticipation of receivables in banks vrs factorings: an analysis of the differences between the rates charged and their possible causes

open access: yesRevista Catarinense da Ciência Contábil, 2018
Este artigo tem como objetivo analisar a diferença entre as taxas médias utilizadas por bancos comerciais e empresas de fomento (factoring) na negociação de recebíveis das empresas no cenário brasileiro.
Tatieli Borges Machado   +1 more
doaj   +1 more source

PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP REAL EARNINGS MANAGEMENT (STUDI LINTAS NEGARA ASEAN)

open access: yesProfita, 2017
We examine Asean Corporate Governance and Quality Audit for analyzing Good Corporate Governance and Audit Quality to real earnings management, with control variable, Leverage, Size, Country and Country.
Verawati Damayanti Manurung   +1 more
doaj  

ANALIZANDO LAS NORMAS EN QUE SE BASAN LAS ACCIONES DE RESPONSABILIDAD SOCIAL EMPRESARIAL (RSE) EN MÉXICO

open access: yesContabilidad y Auditoría, 2012
Las políticas de diferentes países de Europa, Asia, Oceanía y Norteamérica, principalmente, son el precedente de políticas originadas por parte de organismos mundiales, como la ONU, la OCDE, la OIT, la International Chambre of Commerce, entre otros ...
LAURA MARGARITA MEDINA CELIS   +2 more
doaj  

Organización de un instituto universitario de investigaciones contables

open access: yesContabilidad y Auditoría, 2012
La Universidad contribuye al desarrollo de la cultura mediante los estudios humanistas, la investigación científica y tecnológica y la creación artística.
Mario Biondi, Mario Wainstein
doaj  

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