Results 61 to 70 of about 387,255 (306)
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
Pengaruh Implementasi IFRS, Corporate Governance, Profitabilitas Dan Leverage Terhadap Real Dan Accruals-Based Earnings Management [PDF]
, 2016 Tujuan penelitian ini adalah untuk mengetahui pengaruh implementasi International Financial Reporting Standards (IFRS), corporate governance, profitabilitas dan leverage terhadap real earnings management dan accrual earnings management pada Perusahaan ...
Herawaty, V. (Vinola) +1 more
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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 +2 more
wiley +1 more source
Trend and Tradeoff Between Accrual Earnings Management and Real Earnings Management in Indonesia [PDF]
, 2017 This research was carried out to test trend of earnings management in Indonesia. By understanding the trend of earnings management, it can be found out what scheme of earnings management practice in Indonesia.
Azizah, W. (Widyaningsih)
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Rice is the main staple food for more than half of the world's population and the income from rice is an essential source for livelihoods of millions of households. We examine whether direct seed in rice production is an adaptation of rice farmers to rainfall changes and farm labor scarcity.
Manh Hung Do
wiley +1 more source
Analisis Manajemen Laba Pada Perusahaan Yang Tergabung Dalam Indeks Sri-Kehati [PDF]
, 2013 The SRI-KEHATI index was launched in 2009 as the cooperation between Indonesia Stock Exchange and The Biodiversity Foundation to make the sustainable and responsible investment.
Oktaviani, Merry
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Analisis Pengaruh Perjanjian Utang, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Manajemen Laba Riil pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia [PDF]
, 2016 Real Earnings Management is the real operating management activities undertaken by manager for a particular purpose. Real earnings management directly affect the cash flows of current and future, also the amount of accrual accounting, making ...
Lieany, L. (Lieany) +1 more
core +2 more sources
Agribusiness, EarlyView.Abstract The vegetable market experiences significant price fluctuations due to the complex interplay of trend, cyclical, seasonal, and irregular factors. This study takes Korean green onions as an example and employs the Christiano–Fitzgerald filter and the CensusX‐13 seasonal adjustment methods to decompose its price into four components: trend ...
Yiyang Qiao, Byeong‐il Ahn
wiley +1 more source
Jurnal Ilmiah Akuntansi dan Bisnis, 2014 Real earnings management is one of important issue in earnings management activity. This study was to examine the influence of real earnings management on firm’s value through dividend payout ratio (DPR) as intervening variable.
Putu Sinta Ayu Diasari +1 more
doaj
Effect of earnings management on earnings predictability in information signaling perspective
Jurnal Akuntansi, 2018 This research is aimed to examine (1) effect of discretionary and innate accrual on earnings predictability (2) effect of market share and financial health on relationship between real earnings management and earnings predictability.
Alex Johanes Simamora
doaj +1 more source