Results 131 to 140 of about 385,078 (352)

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

open access: yesAustralian 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   +2 more
wiley   +1 more source

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

open access: yes, 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)   +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

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  

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

open access: yes, 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.   +2 more
core  

Balancing act: An autoethnographic study of one medical educator's first year as a mentor

open access: yesAnatomical Sciences Education, EarlyView.
Abstract Novice faculty mentors often struggle with the transition from mentee to mentor. Although they may face similar challenges, each mentor's experience and journey of professional identity formation is unique, influenced by their background, experiences, relationships, and context.
Andrew S. Cale
wiley   +1 more source

Earnings Management, Value Relevance Of Earnings and Book Value of Equity

open access: yesJurnal 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  

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

open access: yes, 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  

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