Results 41 to 50 of about 378,543 (307)
Journal of Management and Business Review, 2021 This study aims to see how the influence of Corporate Social Responsibility (CSR) and Corporate Governance on earnings management practices. CSR is proxied by CSR award and Corporate Governance by GCG award.
Cahyatih Kumandang, Nora Sri Hendriyeni
doaj +1 more source
The Promise of Solid Lubricants for a Sustainable Future
Advanced Materials, EarlyView.Lubricants are vital for technology, saving energy and resources. The industry seeks sustainable solutions beyond fossil fuels. Solid lubricants offer extremely low friction and reduce environmental impact, especially in harsh conditions. Can these solids truly replace liquid lubricants, or are they limited to extreme applications?
Philipp G. Grützmacher +7 more
wiley +1 more source
The effects of religiosity on earnings management under obedience pressure
Journal of Economics, Business & Accountancy Ventura, 2019 This paper examined the effect of obedience pressure on real earnings management. It also also investigated whether the relationship between obedience pressure and real earnings management is moderated by individual’s religiosity level. Religiosity is an
Mahmudi, Supriyadi
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Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings [PDF]
, 2008 We examine earnings management behavior around SEOs, focusing on both real activities and accrual-based manipulation, and how this behavior varies over time and cross-sectionally.
Cohen, Daniel A., Zarowin, Paul
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Developments in Nanopatterning of Graphene; Toward Direct Writing
Advanced Materials, EarlyView.Overview of principal direct‐write graphene patterning methodologies including focused electron beam induced deposition (FEBID), laser induced graphitisation (LIG), focused ion beam (FIB), scanning tunneling microscopy (STM) and atomic force microscopy (AFM) Abstract Graphene, with its exceptional electronic, mechanical, and thermal properties, remains
Szymon Abrahamczyk +4 more
wiley +1 more source
Pengaruh ownership structure terhadap earnings management
Akuntansi dan Teknologi InformasiPurpose – 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
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Data Driven Control of Defect Formation in Solution Deposited Sb2Se3 Thin Films
Advanced Materials Interfaces, EarlyView.A data‐driven design of experiments (DoE) approach is used to uncover how six interdependent processing parameters govern defect formation in solution‐deposited Sb2Se3 thin films. Statistical modeling revealed strong non‐linear couplings that control film quality, and the optimized films showed a threefold enhancement in photoresponse, demonstrating ...
Marissa J. Strumolo +4 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
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 +3 more
wiley +1 more source
Relationship between Accounting Comparability and Accrual-based and Real Earnings Management [PDF]
مجله دانش حسابداری, 2019 Objective: Earnings are one of the most important factors influencing economic decisions, so corporate executives may manage the earnings to show stability in improvements and efficiency.
Mohammad Omid Akhgar (Ph.D) +1 more
doaj +1 more source