Results 131 to 140 of about 387,255 (306)

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]

open access: yes, 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
core  

Dr. Hans Kohn and the political takeover of the Berlin Medical Society by the National Socialist regime in 1933

open access: yesThe Anatomical Record, EarlyView.
Abstract To solidify their power over society, totalitarian regimes will usually eliminate any dissent, any perceived threats early on. These threats include not only political enemies but also educated and independent segments of society, such as professional associations.
Michael Hortsch
wiley   +1 more source

Strategi Bisnis dalam Praktik Manajemen Laba pada Perusahaan Manufaktur di Indonesia [PDF]

open access: yes, 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
core   +1 more source

Beyond Kahoot! Reflections and guidelines from a serial gamifying educator on when and how to effectively use games and game elements in anatomical education

open access: yesAnatomical Sciences Education, EarlyView.
Abstract According to Nietzsche, “In every real [adult], a child is hidden that wants to play.” In everyday life, playfulness and competition can make routine or dull tasks more engaging and can offer educators opportunities to engage a learner in a more entertaining or interactive manner.
Judi Laprade
wiley   +1 more source

The empirical study of earnings management based on Chinese listed companies

open access: yes, 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
core  

Development of effective 3D digital models for first‐time learners of musculoskeletal anatomy

open access: yesAnatomical Sciences Education, EarlyView.
Abstract Musculoskeletal anatomy is a critical component of allied health curricula. With the ubiquity of technology in the classroom and the recent COVID‐19 pandemic creating accessibility barriers for students, there is a need for viable digital resources to enhance learning by supplementing traditional textbook studying.
Alexander H. Safir   +2 more
wiley   +1 more source

Model Manajemen Laba Akrual dan Riil Berbasis Implementasi International Financial Reporting Standards

open access: yesJournal of Accounting and Investment, 2016
The aim of this study was to investigate the impact of inplementasi International Financial Reporting Standards (IFRS) on accrual earnings management and real earnings management.
Nurmala Ahmar   +2 more
doaj  

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

open access: yes, 2016
This research aims to analyze the effectiveness of the characteristics of audit committee to curb real earnings management practice, which is possible conducted by company management’s.
JULIARTO, Agung, NADEAK, Nathanael H T
core  

Fostering medication review competence of pharmacy students: An assessment by students and their preceptors after advanced‐level practical internship

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Aims The aim of this study was to introduce a new assessment method for pharmacy students' real‐life competence in reviewing medications after obligatory advanced‐level practical internship in Finland. Methods The new medication review (MR) competence assessment method consisted of (1) a self‐assessment by pharmacy students and (2) a performance ...
Katja Leiman   +5 more
wiley   +1 more source

Pengaruh Kualitas Audit Terhadap Tingkat Real Earnings Management [PDF]

open access: yes, 2016
: The objective of this research is to examine whether the higher audit quality will mitigate or affect real earnings management negatively. Auditing is perceived as one of the constraint for manager to do earnings management.
Febriany, Novita, Kesaulya, Feby Astrid
core  

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