Results 41 to 50 of about 387,255 (306)

The Determinants of Real Earnings Management

Journal of Applied Management and Business (JAMB), 2022
This study aims to define and analyse the relationship between firm size, profitability and real earnings management real earnings management is measured by Cohen et al dan Roychowdhury. Secondary data sources are used, namely, companies listed on the Indonesian Stock Exchange.
Nia Yuniarsih, Anita Permatasari
openaire   +1 more source

Earnings target and the competing use of abnormal R&D and abnormal accruals of R&D intensive firms : a thesis presented in partial fulfilment of the requirements for the degree of Master of Management in Accountancy at Massey University [PDF]

, 2008
The purpose of this study is to examine the competing use of real earnings management and accruals management in certain specific circumstances of firms where both real earnings management and accruals management are costly and where firms can either use
Yang, Liu
core  

Does Long‐Term Lower Extremity Strength Training in Adults With Knee Osteoarthritis and Varus Alignment Reduce Knee Joint Loading During Gait?

Arthritis Care &Research, EarlyView.
Objective We examined whether 18 months of strength training in individuals with knee varus alignment and medial tibiofemoral osteoarthritis (OA) reduced knee joint loads during walking compared to an attention control group. Methods This study was a secondary analysis of a randomized clinical trial that compared the effects of strength training to a ...
Stephen P. Messier, Matthew N. Vigliotti, Paige E. Rice, Brian Pietrosimone, Shannon L. Mihalko, Edward H. Ip, Richard F. Loeser, David J. Hunter, Ali Guermazi, Ryan Hill, Santiago Saldana, Kim L. Bennell, Paul DeVita   +12 more
wiley   +1 more source

Internal audit role on information asymmetry and real earnings management

Jurnal Akuntansi dan Auditing Indonesia, 2018
This study aims to investigate the effect of information asymmetry toward real earnings management which are moderated by quality of internal audit function. The research design is quantitative method using secondary data.
Jasman Jasman, Muhammad Nuryatno Amin
doaj   +1 more source

Trade-off between Accrual-based Earnings Management and Real Activities Manipulation [PDF]

بررسی‌های حسابداری و حسابرسی, 2014
The extensive literature on earnings management largelyfocuses on accrual-based earnings management, while earningmanagement may be done through accruals, real activities, or both.This study examines how common is using real activities and accrualsas ...
ali rahmani, Manijeh Ramsheh
doaj   +1 more source

DAMPAK MANAJEMEN LABA AKRUAL DAN MANAJEMEN LABA UNIVERSITAS DIPONEGORO RIIL TERHADAP KINERJA PASAR [PDF]

, 2011
This research is a replication of the Oktorina’s research (2008), by adding a measurement of earnings management accruals and real earnings management through three activities.
KOYUIMIRSA, Koyuimirsa, RAHARJA, Surya
core  

Bioprinting Organs—Science or Fiction?—A Review From Students to Students

Advanced Healthcare Materials, EarlyView.
Bioprinting artificial organs has the potential to revolutionize the medical field. This is a comprehensive review of the bioprinting workflow delving into the latest advancements in bioinks, materials and bioprinting techniques, exploring the critical stages of tissue maturation and functionality.
Nicoletta Murenu, Camilla Mussoni, Mateo S. Andrade Mier, Paula Buettner, Nathaly Chicaiza‐Cabezas, Yi‐Yu Robin Dai, Jessica Faber, Maren Fiedler, Zan Lamberger, Xuen Jen Ng, Vanessa Moessler, Anna Rederer, Jonas Roeder, Sabrina Stecher, Katinka Theis, Jeanette Weigelt, Silvia Budday, Gregor Lang, Natascha Schaefer   +18 more
wiley   +1 more source

THE EFFECT OF RELATED PARTY TRANSACTIONS ON TAX AVOIDANCE: REAL EARNINGS MANAGEMENT AS A MEDIATING ROLE (Empirical Study on Manufacturing Company listed in Indonesian Stock Exchange) [PDF]

, 2016
This research aimed to examine the effect of related party transactions (RPT) on tax avoidance using real earnings management as a mediating role. This research used Book Tax Differences (BTD) to measure the tax avoidance conducted by the company while ...
CENDEKIAWATI, Audia, HARTO, Puji
core  

Factors Driving Battery and Solar Purchase Decision of Residents: a Behavioural Choice Experiment Using a Hybrid Discrete Choice and Latent Variable Model

Advanced Sustainable Systems, EarlyView.
This article explores what drives households to adopt solar PV and battery systems in South East Queensland. Using hybrid discrete choice experiments, it reveals distinct adopter profiles and highlights cost, system size, and energy independence as key motivators.
Mohammad Alipour, Elnaz Irannezhad, Rodney A. Stewart, Oz Sahin   +3 more
wiley   +1 more source

Pengaruh ownership structure terhadap earnings management

Akuntansi dan Teknologi Informasi
Purpose – This study investigates the impact of state ownership, institutional ownership, and managerial ownership on accrual and real earnings management in non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020 and ...
Yie Ke Feliana, Richard Valentino Salim
doaj   +1 more source