Results 111 to 120 of about 387,255 (306)
PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP MANAJEMEN LABA AKRUAL DAN RIIL [PDF]
, 2016 The purpose of this research is examining the influences of the adoption of IFRS-based accounting standards on both accrual-based and real earnings management.Aaccrual-based earnings management is proxied through discretional expense calculated by ...
FUAD, Fuad, WIJAYANTO, Wahyu Tri
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American Journal of Agricultural Economics, EarlyView.Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar +2 more
wiley +1 more source
Pengaruh Corporate Governance Terhadap Manajemen Laba Riil (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia) [PDF]
, 2015 This research aims to determine the effect of corporate governance on the real earnings management, occured in companies listed in Indonesia Stock Exchange during 2006-2010 period.
, Dra Rina Trisnawati, Ak. MSi, Ph.D +2 more
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American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source
American Journal of Industrial Medicine, EarlyView.ABSTRACT Background For much of the 20th century, the South African mining industry had a statutory compensation system for pneumoconiosis and tuberculosis characterized by gross racial inequality. This study examines the impact of inflation over the period 1973–2024 on the real value of miners' lung disease compensation, including the effect of the ...
Martin Nicol +3 more
wiley +1 more source
Does value creation drive growth illusion? An evidence from Indonesia stock exchange [PDF]
, 2018 The main aim of this study is to explore the illusion effect on the growth market of firm value, and to examine the value creation of manufacturing companies listed in the Indonesia Stock Exchange (IDX).
Ghozali, Imam, Wibowo, Agus Satrya
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Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus
Australian Journal of Social Issues, EarlyView.ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue +2 more
wiley +1 more source
Stock Market Information and REIT Earnings Management [PDF]
This paper investigates the interaction between stock price movement and REIT earnings management. We examine whether information generated from stock trading influences managers' incentives to engage in earnings management.
Brent Ambrose, Xun Bian
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Evaluating the effect of managerial caution on real earnings management [PDF]
, 2017 High emphasis on the profit and loss and the net profit has motivated the management to manipulate the company's activities in order to achieve the target profit and consequently created the concept of earnings management. On the other hand, according to
Hemmati, Hasan +2 more
core +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Diagnoses of autism spectrum disorder in Australia have increased considerably in recent years. The current study investigated how the National Disability Insurance Scheme (NDIS) impacts quality of life (QoL) among carers of children with autism spectrum disorder.
Jesse Gerhard, Sharon L. Grant
wiley +1 more source