Intraoperative neurophysiological monitoring reduces postoperative constipation in unilateral biportal endoscopic lumbar spine surgery [PDF]
Videosurgery and Other Miniinvasive TechniquesIntroduction: Postoperative constipation is a frequent complication following lumbar surgery under general anesthesia, potentially associated with intraoperative nerve root irritation.
Tianyu Bai +5 more
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Integrated two-photon and photoacoustic microscopy for single-cell neurometabolic imaging [PDF]
Nature CommunicationsUnderstanding how neuronal activity couples with local energy metabolism is fundamental to brain function. Oxygen exchange between individual neurons and red blood cells (RBCs) is central to this process, yet no existing method can simultaneously capture
Jiaxiao Han +12 more
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Cogent Business & Management, 2023 The purpose of this study is to examine the effectiveness of clawback to minimize earnings management due to moral disengagement tendencies. To understand the phenomenon of earnings manipulation, as well as the propensity for moral disengagement, we turn
Ratna Candra Sari +4 more
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The Impact of Real Manipulation and Tax Management on Future Market Value: An Artificial Intelligence Simulation of High Earnings Quality [PDF]
ACRN Journal of Finance and Risk Perspectives, 2022 Providing empirical proof of the negative impact of manipulation activity pushed management to adhere to the available regulation by publishing high financial reporting quality.
Muljanto Siladjaja +2 more
doaj +1 more source
Auditor quality and real earning management of state-owned enterprises in Indonesia
Journal of Innovations and Sustainability, 2022 Purpose. The study aims to examine the effect of auditor quality on real activity manipulation. Result. The population is 20 state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange for the period 2018–2020.
Chomsah Novianti Pratiwi +3 more
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Does Earnings Management Practice Increase Stock Return?
TIJAB (The International Journal of Applied Business), 2022 This research aims to get empirical evidence the effect of earnings management in increasing stock return received by investor. Earnings management is an activity to manipulated financial statement.
Nico Alexander, Silvy Christina
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Media Ekonomi dan Manajemen, 2023 High awareness of obedience and compliance is a fundamental requirement in monitoring going concerned, reflecting a critical role of meaningful accounting information.
Muljanto Siladjaja
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(Not)real value: The impact of the reliability of financial statements on the value of the company
RUDN Journal of Economics, 2023 The article presents methodological tools for assessing the value of the company, taking into account the fact of distortion of the accounting (financial) statements of the company.
Yulia V. Nemtseva, Anastasia S. Valeeva
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Board of directors and earnings manipulation: evidence from regulatory change
Future Business Journal, 2022 The purpose of this paper is to examine the effect of the board of directors’ related clauses such as independence, female director, CEO Duality and the expertise of director included in the Code of Corporate Governance 2017 (CCG-2017) on earnings ...
Sattar Khan +3 more
doaj +1 more source
Cluster analysis of the economic activity of Slovak companies regarding potential indicators of earnings management [PDF]
SHS Web of Conferences, 2021 Research background: All over the world, any information about the earnings manipulation is very important for all the stakeholders of the companies. Therefore, it is necessary to detect this situation in a certain way. The global practice has shown that
Durica Marek, Svabova Lucia
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