The empirical study of earnings management based on Chinese listed companies
, 2012 Earnings management that is used to manipulate book earnings to an expected level has been one of the controversial topics in the accounting field. It occurs two ways: one is accrued earnings management and the other is real earnings management.
ZHANG, Yang
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Analisis Pengaruh Size, Leverage, Profitabilitas, Dan Free Cash Flow Terhadap Manajemen Laba Akrual(Studi Empiris Pada Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) [PDF]
, 2018 The purpose of this research was to examine and analyze the effect of size, leverage, profitability, and free cash flow to the earnings management of property and real estate companies which are listed in Indonesia Stock Exchange.
, Dr. Erma Setiawati, MM.,CA +1 more
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Corporate income tax planning through real earnings management: Empirical evidence from Thailand [PDF]
, 2016 Narong Taeng-on
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Covid-19 Pandemic Situations’ Impact on the Relationship Between False Financial Statements and Real Earnings Management: A View from the Fraud Hexagon Theory [PDF]
, 2023 Vinola Herawaty, Armetha Rizqia Sari
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Australian Journal of Social Issues, EarlyView.ABSTRACT This qualitative study aimed to understand how migration experiences shape wellbeing and quality of life (QoL) for Asian‐born men who have sex with men (MSM) who are living with HIV in Australia, and to identify relevant support needs. Drawing from intersectionality theory, this paper reports findings from semi‐structured interviews with Asian‐
Thomas Norman +9 more
wiley +1 more source
Earnings Management, Value Relevance Of Earnings and Book Value of Equity
Jurnal Akuntansi dan Auditing Indonesia, 2013 Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management.
Imam Subekti
doaj
Strategi Bisnis dalam Praktik Manajemen Laba pada Perusahaan Manufaktur di Indonesia [PDF]
, 2017 This study investigated whether firm’s business strategy is associated with real and accrual earnings management. It applied by Miles & Snow (1978) business strategy typology and classified business strategy into two dominant and contrast strategy ...
Harindahyani, Senny +2 more
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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
PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) TERHADAP MANAJEMEN LABA AKRUAL DAN RIIL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2009 Dan 2012) [PDF]
, 2014 The research aimed to give empirical evidence concerning the effect of the IFRS convergence on accruals and real earnings management. The main variables in this research are IFRS and earnings management.
FUAD, Fuad, IRANTO, Pramudya
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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