Manajemen Laba Melalui Akrual Dan Aktivitas Real Pada Penawaran Perdana Dan Hubungannya Dengan Kinerja Jangka Panjang (Studi Empiris Pada Bej) [PDF]
, 2008 This study investigates 149 Initial Public Offering (IPO) in Jakarta Stock Exchange (JSX) from 1994 up to 2003. In general, this study is aimed to prove whether firms opportunistically manage earnings in the period o f IPO.
Hutagaol, Y. (Yanthi) +1 more
core +2 more sources
Agribusiness, EarlyView.ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner +3 more
wiley +1 more source
THE INFLUENCE OF REAL ACTIVITY EARNINGS MANAGEMENT TOWARD FIRM’S FUTURE OPERATING CASHFLOW IN INDONESIAN MANUFACTURING COMPANIES (Empirical Study of Companies Listed in BEI from 2009 until 2012) [PDF]
, 2015 The financial reporting has an objective to summarize financial performance of the company periodically. One indicator from the financial reporting that commonly used to assess performance is earnings. Stakeholders used earnings in measuring management’s
Pribadi, Yosua Surya
core
Food Tastes in the United States: Convergence or Divergence?
Agribusiness, EarlyView.ABSTRACT This study investigates how food consumption tastes have changed in recent decades across the United States. Using NielsenIQ data for over 77 million transactions, there is evidence of divergence in food tastes across regions from 2007 to 2016 and across households of different income, education, and race/ethnicity groups.
Michael DeDad
wiley +1 more source
Earnings quality in ex-post failed firms. [PDF]
This paper analyses earnings quality in ex-post failed firms. Using a large sample of UK bankrupt firms, we find that failed firms manage earnings upwards in the four years prior to failure.
García Lara, Juan Manuel +2 more
core
Pengaruh Real Earning Management Terhadap Arus Kas Operasi Perusahaan Dengan Kualitas Audit Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei) [PDF]
, 2015 This study aims to determine the efect of real earnings management which is a proxy of earnings management to the predictive ability of fnancial reports through the company’s operating cash fow.
Nugroho, F. A. (Felicianus) +1 more
core
Pengaruh Good Corporate Governance (GCG) Terhadap Earnings Management Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) [PDF]
, 2015 The purpose of this study was to determine the presence or absence of earnings management practices and real earnings management accrual on companies listed in the Jakarta Islamic Index (JII) and the effect of Good Corporate Governance (Board of ...
Cahyati, A. D. (Ari) +1 more
core +2 more sources
Agribusiness, EarlyView.ABSTRACT Farmers markets provide a direct‐to‐consumer marketing path for farmers and small businesses, facilitating customer discovery and product refinement. This paper explores farmers markets as a business incubator, with a focus on beginning vendors and resilience to a shock, namely, COVID‐19 market restrictions.
Mallory L. Rahe +2 more
wiley +1 more source
Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālīKnowledge of earnings management is essential for users of accounting information due to performance evaluation, profitability forecasting, and determining the true value of the company.
Hassan Hassani +2 more
doaj +1 more source
Manajemen Laba melalui Aktifitas Riil terhadap Koefisien Respon Laba [PDF]
, 2017 The objective of this research is to examine and analyze the impact of companies applying earnings management through real activities, both simultaneously and partially, toward earnings response coefficient.
DARMA, S. S. (SAPTA)
core +2 more sources