Manajemen Laba Akrual dan Riil Sebelum dan Setelah Adopsi Wajib Ifrs di Uni Eropa [PDF]
, 2013 This study aims to provide empirical evidence on earnings management practices in the Europe Union in three years before and after the mandatory IFRS adoption.
Senjani, Y. P. (Yayu)
core
Alternative Policy Designs to Help Farmers Select Profitable Conservation Practices
Agribusiness, EarlyView.ABSTRACT Voluntary private carbon initiatives (VPCIs) promote the implementation of agricultural conservation practices that mitigate emissions of greenhouse gases (GHGs) via financial incentives to participating farmers. Simultaneously, an array of public policies supports the adoption of conservation practices through technical and financial ...
Oranuch Wongpiyabovorn +1 more
wiley +1 more source
EARNINGS MANAGEMENT AROUND ADDITIONAL SHARE OFFERING EVENTS
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2019 Additional stock offerings are a determinant of a company's earnings management (Teoh et al., 1998b; Rangan 1998; Shivakumar 2000; Kim and Park 2005; Cohen and Zarowin 2010).
Andreas Vernando, Sumaryanto Sumaryanto
doaj +1 more source
Pengaruh Penerapan Corporate Governance Terhadap Earnings Management Melalui Manipulasi Aktivitas Riil [PDF]
, 2013 This study aimed to examine the effect of the application of corporate governance on earnings management is detected through the manipulation of real activities through the provision.
Meiranto, W. (Wahyu) +1 more
core
Agribusiness, EarlyView.ABSTRACT European agriculture is increasingly exposed to economic instability driven by extreme weather events, market volatility, and geopolitical tensions. To manage these growing risks, farmers are encouraged to adopt innovative risk management strategies such as the Income Stabilization Tool (IST), which offers protection against severe income ...
Alice Stiletto +5 more
wiley +1 more source
Jurnal Akuntansi dan Keuangan Indonesia, 2011 The objective of this study is to examine whether earnings management choices is different in changes of corporate life cycles (growth to mature and mature to stagnant). This earnings management behavior differences were shown by real earnings management
Sri Hastuti
doaj +1 more source
Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]
Heliyon, 2023 Liu T +3 more
europepmc +1 more source
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
Does Participating in Agricultural Global Value Chains Promote Agricultural Growth?
Agribusiness, EarlyView.ABSTRACT This study examines the relationship between GVC participation and agricultural value‐added growth in 43 countries over the period 1995–2022. In contrast to prior literature, we disaggregate the agricultural sector into four sub‐sectors namely crop cultivation, animal production, forestry and fishing.
Taner Turan +2 more
wiley +1 more source
Pengaruh Good Corporate Governance dan Kualitas Audit terhadap Real Earnings Management (Studi Lintas Negara ASEAN) [PDF]
, 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.
Instianingasih, I. (Instianingsih) +1 more
core +2 more sources