Results 31 to 40 of about 13,039,242 (251)

Intellectual Capital Affects Earnings Quality With Earnings Management as Intervening Variables

SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2022
This study examines the effect of intellectual capital on earnings quality mediated by earnings management. The variables in this study were each measured by Value Added Intellectual Capital (VAIC), Discretionary Accruals (DA), and Real Earnings ...
Annabelle Deva Kalalo, Sofian Sofian
doaj   +1 more source

The effect analysis of earning management and family control on the Z-score model of financial distress prediction

Business: Theory and Practice, 2023
The validity of the use of financial statements as a source of information for detecting financial distress is questionable because of the opportunistic behaviour of the company’s management.
Rahmawati Haji-Seseang, Abdul Hamid Habbe, Syarifuddin Rasyid, Nirwana Nirwana   +3 more
doaj   +1 more source

The Investigation of Earning Management Effects on Earning Quality in Firms Under Financial Crises [PDF]

مجله دانش حسابداری, 2013
This paper analyzes earning management in firms under financial crises and its effects on earning quality compared with other firms during 2005-2010, using the data of 32 firms under financial crises and 82 other firms to test research hypothesis.
doaj   +1 more source

Corporate Social Responsibility, Corporate Governance dan Manajemen Laba pada Perusahaan Manufaktur di Indonesia Tahun 2015-2019

Journal of Management and Business Review, 2021
This study aims to see how the influence of Corporate Social Responsibility (CSR) and Corporate Governance on earnings management practices. CSR is proxied by CSR award and Corporate Governance by GCG award.
Cahyatih Kumandang, Nora Sri Hendriyeni
doaj   +1 more source

PENGARUH RISIKO KEUANGAN, MANAJEMEN LABA DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN DENGAN ROE DAN DER SEBAGAI VARIABEL KONTROL PADA PERUSAHAAN SEKTOR PROPERTI, REAL ESTATE DAN BUILDING CONTRUCTION

Jurnal Manajemen Universitas Bung Hatta, 2020
The objective of this research is to analyze the effect of financial risk, earning management and sales growth on firm value. Financial risk (DAR), earning management (EM), and  sales growth (PP) are used as independent variable and firm value (PBV) are ...
Yamasitha Yamasitha
doaj   +1 more source

Tata kelola perusahaan dan manajemen laba terhadap kebijakan dividen di Indonesia

Jurnal Ekonomi Modernisasi, 2021
This research expected to understand the effect of corporate governance and earning management on dividend policy. The dependent variable selected for the research was the dividend payout ratio, while the independent variable was determined by the size ...
Budi Chandra, Novia Junita
doaj   +1 more source

Female Leaders and Earnings Management: An Exploration of Chief Positions

The Indonesian Journal of Accounting Research, 2022
Female leader affects earnings management and the quality of the financial report. This study wants to investigate the effect of female leaders on real earnings management. We use the nine chief positions with a female presence as a leader. The data were
Septian Bayu Kristanto, Sidharta Utama, Sylvia Veronica N.P. Siregar   +2 more
doaj   +1 more source

FINANCIAL DISTRESS AND MANAGERIAL ABILITY ON AUDIT FEE

Jurnal Akuntansi Kontemporer, 2023
Research Purposes. This paper examines the effect of managerial ability on audit fees, examines the effect of financial difficulties on the relationship between managerial ability and audit fees, and examines the effect of opportunistic reporting carried
Jovan Krishna Lauwangsa, Vanya Amartyazenna Suryadi, Yang Elvi Adelina, Vania Pradipta Gunawan   +3 more
doaj   +1 more source

The Association of Physical Function With Psychosocial Patient‐Reported Outcomes in People With Systemic Lupus Erythematosus

Arthritis Care &Research, EarlyView.
Objective To evaluate how modifiable psychosocial factors and fatigue relate to physical functioning in patients with systemic lupus erythematosus (SLE). Methods In this cross‐sectional study of two demographically distinct cohorts (Approaches to Positive, Patient‐Centered Experiences of Aging with Lupus [APPEAL] and California Lupus Epidemiology Study
Mrinalini Dey, Jessica Fitzpatrick, Maria Dall'Era, Charmayne Dunlop‐Thomas, Courtney Hoge, S. Sam Lim, Patricia P. Katz, Jinoos Yazdany, Laura C. Plantinga   +8 more
wiley   +1 more source

Factors Associated With Fibromyalgia Diagnosis Among People Meeting Criteria: Results From UK Biobank

Arthritis Care &Research, EarlyView.
Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities, and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification.
Sung‐A Kim, Gary J. Macfarlane, Marcus J. Beasley   +2 more
wiley   +1 more source