Results 11 to 20 of about 481,932 (322)

The Effect of Tax Minimization and Exchange Rate on Transfer Pricing Decisions with Leverage as Moderating

open access: yesAccounting Analysis Journal, 2020
The aims of this research are to analyze and to find empirical evidence about the effect of tax minimization and exchange rate on company decision of transfer pricing with leverage as moderating variable.
Diah Kumala Devi, Trisni Suryarini
doaj   +1 more source

The Effects of Leverage, Executive Characters, and Institutional Ownership to Tax Avoidance with Political Connection as Moderation

open access: yesAccounting Analysis Journal, 2020
This study aims to examine the effects of leverage, executive character, and institutional ownership on tax avoidance with political connection as a moderating variable. The population was 48 mining companies listed in the Indonesia Stock Exchange during
Fifi Setya Maharani, Niswah Baroroh
doaj   +1 more source

Stock return content analysis based on ratio method: Case study on infrastructure, utilities and transportation companies listed on IDX in 2018-2020

open access: yesAsian Management and Business Review, 2022
This research aims to analyze the effect of liquidity, leverage and profitability on the company's stock returns. Liquidity is proxied by current ratio, leverage is proxied by debt to equity ratio (DER), and profitability is proxied by return on assets (
Sisca Dian Rahmawati   +1 more
doaj   +1 more source

The Roles of Profitability in Moderating The Effects of Managerial Ownership, Leverage, and Firm Size Toward Intellectual Capital Disclosure

open access: yesAccounting Analysis Journal, 2020
This research aims to analyze the effects of managerial ownership, leverage, and firm size on the intellectual capital disclosures accompanied profitability as moderated variable.
Nasihotul Khosidah, Agus Wahyudin
doaj   +1 more source

Determination of External Auditor Selection

open access: yesAccounting Analysis Journal, 2020
This study aims to examine the effects of the size of independent commissaries, the effectiveness of audit committee and leverage on the selection of external auditors with firm size as moderation variable.
Milla Septiana, Muhammad Khafid
doaj   +1 more source

Toddlers’ Ability to Leverage Statistical Information to Support Word Learning [PDF]

open access: yesFrontiers in Psychology, 2021
PurposeThis study investigated whether the ability to utilize statistical regularities from fluent speech and map potential words to meaning at 18-months predicts vocabulary at 18- and again at 24-months.MethodEighteen-month-olds (N = 47) were exposed to an artificial language with statistical regularities within the speech stream, then participated in
Erica M. Ellis   +4 more
openaire   +3 more sources

ECAPA-TDNN: Emphasized Channel Attention, Propagation and Aggregation in TDNN Based Speaker Verification [PDF]

open access: yes, 2020
Current speaker verification techniques rely on a neural network to extract speaker representations. The successful x-vector architecture is a Time Delay Neural Network (TDNN) that applies statistics pooling to project variable-length utterances into ...
Demuynck, Kris   +2 more
core   +2 more sources

Max-Plus Algebraic Statistical Leverage Scores [PDF]

open access: yesSIAM Journal on Matrix Analysis and Applications, 2017
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
openaire   +1 more source

Peran Dewan Komisaris dalam Memoderasi Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting

open access: yesJurnal Akuntansi Indonesia, 2023
This study aims to determine the role of the board of commissioners in moderating the effect of profitability, firm size, and leverage on ISR disclosure.
Adelina Citradewi   +1 more
doaj   +1 more source

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