Results 121 to 130 of about 389,194 (308)

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  

Pengaruh Implementasi IFRS, Corporate Governance, Profitabilitas Dan Leverage Terhadap Real Dan Accruals-Based Earnings Management [PDF]

, 2016
Tujuan penelitian ini adalah untuk mengetahui pengaruh implementasi International Financial Reporting Standards (IFRS), corporate governance, profitabilitas dan leverage terhadap real earnings management dan accrual earnings management pada Perusahaan ...
Herawaty, V. (Vinola), Mujtahidin, M. (Mujtahidin)   +1 more
core  

The rain feels different under the same umbrella: Experiences with poverty across LGBTQ subgroups

American Journal of Community Psychology, EarlyView.
Abstract Population‐based survey data have demonstrated that LGBTQ communities report varying rates of economic insecurity, yet very little research directly assesses how pathways into and experiences with poverty look different among subgroups at the intersections of sexual orientation and gender identity (SOGI).
Bianca D. M. Wilson, Lillian Nguyen
wiley   +1 more source

Analisis Manajemen Laba Pada Perusahaan Yang Tergabung Dalam Indeks Sri-Kehati [PDF]

, 2013
The SRI-KEHATI index was launched in 2009 as the cooperation between Indonesia Stock Exchange and The Biodiversity Foundation to make the sustainable and responsible investment.
Oktaviani, Merry
core  

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, Peter Anderson, Mark Brimble   +2 more
wiley   +1 more source

STRATEGI TINGKAT BISNIS, PERSAINGAN PASAR, DAN MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014) [PDF]

, 2016
The purpose of this study is to explore the relationships among business strategy, market competition and earnings management. This study uses Porter’s typology of business strategies; cost leadership and differentiation.
DEWI, Novia Yuliana, HADIPRAJITNO , P Basuki   +1 more
core  

National Disability Insurance Scheme and Quality of Life Among Carers of Children With Autism Spectrum Disorder in Australia: A Thematic Analysis

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

MEKANISME CORPORATE GOVERNANCE DAN MANAJEMEN LABA MELALUI MANIPULASI AKTIVITAS RIIL [PDF]

, 2011
This research aims to examine the effect of the implementation of corporate governance mechanisms to detect earnings management through real activity is through the provision of discounts to temporarily increase sales, overproduction to report lower cost
ARYANI, Winda, RAHARJA, Surya
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

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