Results 121 to 130 of about 387,255 (306)

Engaging in Earnings Management to Avoid Negative Earnings

Jurnal Akuntansi Multiparadigma, 2010
The purpose of this study is to investigate the earnings management behavior of companies listed in the Indonesia Stock Exchange (ISE). Specifically, the study investigates whether companies engaging in real earnings management or accrual management ...
Imam Subekti
doaj  

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods [PDF]

, 2004
We document that accrual-based earnings management increased steadily from 1987 until the passage of the Sarbanes Oxley Act (SOX) in 2002, followed by a significant decline after the passage of SOX.
Cohen, Daniel A., Dey, Aiyesha, Lys, Thomas Z.   +2 more
core  

Underemployment and Job Quality Among Young Australians: A Gendered Analysis Using the HILDA Survey (2009–2022)

Australian Journal of Social Issues, EarlyView.
ABSTRACT Over almost two decades, young people's employment opportunities have been significantly impacted by events like the Global Financial Crisis (2008–2009) and the COVID‐19 pandemic (2020‐). Thus, underemployment has become a more pervasive and persistent feature of young people's labour market experiences. This research focuses on three forms of
Brendan Churchill
wiley   +1 more source

Pengaruh Kualitas Audit terhadap Manajemen Laba melalui Aktivitas Riil [PDF]

, 2015
This study examines the impact of audit quality on Real Earnings Management (REM). Real earnings management is defined as management actions that deviate from normal business practices, undertaken withthe primary objective of meeting certain earnings ...
Boedhi, N. R. (Nico), Ratnaningsih, D. (Dewi)   +1 more
core  

Mapping Intimate Partner Financial Abuse Across Public and Private Systems

Australian Journal of Social Issues, EarlyView.
ABSTRACT This article maps the ways that intimate partner financial abuse presents, and the range of public and private entities involved in its perpetration. It reports on an analysis of submissions by individuals to the Australian parliamentary inquiry into the Financial Services Regulatory Framework in Relation to Financial Abuse.
Adrienne Byrt, Kay Cook, Rachael Burgin, Georgina Dimopoulos   +3 more
wiley   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA MELALUI AKTIVITAS RIIL [PDF]

, 2016
This research aims to investigate the effectiveness of the characteristics of audit committee to hamper real earnings management. Audit committee characteristics are the special attribute of audit committee that can be used to restrain real earnings ...
GHOZALI, Imam, HUNTER, William
core  

Participatory Policy Development: Reflections on Designing the Strong Roots for Our Futures Program in Victoria

Australian Journal of Social Issues, EarlyView.
ABSTRACT In this paper, we trace the journey to create the Strong Roots for our Futures Program, a government program to resource and support Traditional Owners to undertake a range of activities in areas where no state recognition existed. We provide a background to state recognition in Victoria before considering the program design, leading to an ...
Nell Reidy, Bhiamie Williamson, Jesse Williams   +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
core  

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

Australian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood, Christopher Phelps, Silvia Salazar, Rachel Ong ViforJ   +3 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