Results 51 to 60 of about 385,078 (352)

Corporate diversification and accrual and real earnings management: a non-linear relationship [PDF]

, 2018
Purpose This study aims to examine the non-linear relationship between corporate diversification and real and accrual earnings management, using a sample of 5,659 US firm-year observations for 1,221 firms covering the period from 2001 to 2012.
Alhadab, Mohammad, Nguyen, Thang
core   +1 more source

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  

Low‐Temperature Fabrication of Thymosin β4‐Loaded Soluble Microneedles to Promote Wound Healing by Specific Binding to Downregulated Immune Regulators Vsig4 and IL22rɑ2

Advanced Healthcare Materials, EarlyView.
Schematic diagram depicting the fabrication and application of thymosin β4 (Tβ4)‐loaded microneedle patches for wound treatment. The Tβ4 was loaded into chitosan (CS) and sucrose MNs under mild conditions (4°C, 65% relative humidity). The Tβ4 MN patch specifically binds to the downregulated immune regulators Vsig4 and IL22rα2, thereby accelerating ...
Shilong He, Mei Yuan, Changkang Feng, Yixuan Zhang, Jinjing Che   +4 more
wiley   +1 more source

Impacts of financial distress on real and accrual earnings management

Jurnal Akuntansi, 2018
This research investigates the impact of financial distress on the magnitude of different earnings management approaches, namely real earnings management and accruals earnings management. This research utilizes a total of 2002 firm-year observations from
Danella Rachel Muljono, Kim Sung Suk
doaj   +1 more source

Corporate Social Responsibility, Corporate Governance dan Manajemen Laba pada Perusahaan Manufaktur di Indonesia Tahun 2015-2019

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

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

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
doaj   +1 more source

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
core   +1 more source