Results 51 to 60 of about 389,194 (308)

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  

The Association of Physical Function With Psychosocial Patient‐Reported Outcomes in People With Systemic Lupus Erythematosus

Arthritis Care &Research, EarlyView.
Objective To evaluate how modifiable psychosocial factors and fatigue relate to physical functioning in patients with systemic lupus erythematosus (SLE). Methods In this cross‐sectional study of two demographically distinct cohorts (Approaches to Positive, Patient‐Centered Experiences of Aging with Lupus [APPEAL] and California Lupus Epidemiology Study
Mrinalini Dey, Jessica Fitzpatrick, Maria Dall'Era, Charmayne Dunlop‐Thomas, Courtney Hoge, S. Sam Lim, Patricia P. Katz, Jinoos Yazdany, Laura C. Plantinga   +8 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

Combination Immunotherapy as a Promising Strategy to Overcome Immunotherapy Resistance: From Emergence to Next‐Generation Approaches

Advanced Science, EarlyView.
This review examines emerging combination immunotherapy strategies tailored to distinct tumor microenvironments and highlights next‐generation biomarkers that guide response prediction and treatment personalization. It integrates lessons from unsuccessful trials, addresses toxicity challenges, and outlines approaches for early biomarker discovery and ...
Asmita Pandey, Sudhir Kumar Rai, Li Ma, Lauren Higa, Vedbar Khadka, Hua Yang, Youping Deng   +6 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

Beyond the Ban—Shedding Light on Smallholders' Price Vulnerability in Indonesia's Palm Oil Industry

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Indonesian government imposed a palm oil export ban in April 2022 to address rising cooking oil prices. This study explores oil palm smallholders' vulnerability to the policy using descriptive statistics, Lasso, and post‐Lasso OLS regressions.
Charlotte‐Elena Reich, Tim Ölkers, Vanessa Bonke, Oliver Musshoff   +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), Samireh Davoodi   +1 more
doaj   +1 more source

Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes, Amanda M. Countryman, Dustin L. Pendell   +2 more
wiley   +1 more source

Leverage and Real Earning Management

Ekspektra : Jurnal Bisnis dan Manajemen, 2019
Every firms needs capital in carrying out its business activities, this is very related to the firm's funding decisions. This funding decision raises leverage if the firms in its operations uses a source of funds that creates a fixed burden, namely debt, with the expectation of additional benefits in the form of tax savings greater than the fixed costs
openaire   +3 more sources