Zobrazeno 1 - 10
of 75
pro vyhledávání: '"Entrenchment Effect"'
Publikováno v:
Investment Management & Financial Innovations, Vol 18, Iss 4, Pp 309-325 (2021)
This paper examines the difference that the assurance brings to the quality of CSR reports in the Chinese institutional setting, in particular, the difference in quality (proxy – RKS ranking) of assured and unassured CSR reports, as well as whether
Externí odkaz:
https://doaj.org/article/ad0fbbdd55924cf58fec535956d284d6
Akademický článek
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Autor:
Waseemullah, Safdar, Tahir, Safdar Husain, Kaleem, Muhammad Shafiq, Kanwal, Tahirah, Quddoos, Muhammad Umer
Publikováno v:
Verslas: teorija ir praktika / Business: Theory and Practice. 22(1):133-145
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1008157
Publikováno v:
Journal of Financial Reporting and Accounting, 2019, Vol. 17, Issue 1, pp. 104-132.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JFRA-07-2017-0051
Publikováno v:
Asian Journal of Accounting Perspectives, Vol 12, Iss 2, Pp 1-26 (2019)
Research aim: This paper examines the effects of size and complex structure of family-affiliated business groups on Real Earnings Management (REM) practices in Malaysian listed firms. Design/Methodology/Approach: Family-affiliated business groups
Externí odkaz:
https://doaj.org/article/8e6a6a14963d4b9ba9687a1940b8ad16
Autor:
Khosa, Amrinder
Publikováno v:
International Journal of Accounting & Information Management, 2017, Vol. 25, Issue 2, pp. 217-236.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/IJAIM-08-2016-0076
Publikováno v:
Journal of Accounting and Investment, Vol 18, Iss 2, Pp 222-230 (2017)
At the end of 2015, the Association of Southeast Asian Nations (ASEAN) brought into being the ASEAN Economic Community (AEC). Due to the AEC, the firms in ASEAN should utilize their resources more effectively and efficiently, so that the firms can su
Externí odkaz:
https://doaj.org/article/f14697ac26c3470491d301a5fdc333db
This study aims to examine the effect of entrenchment effect and corporate governance on audit quality as measured by accrual quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020 as a sample. The fina
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4df798bef1ff984a9da1012d76b343fc
Autor:
Herlina Tri Utami, Vera Diyanty
Publikováno v:
Jurnal Akuntansi dan Auditing Indonesia, Vol 19, Iss 2, Pp 137-152 (2016)
Penelitian ini bertujuan untuk menginvestigasi negative entrenchment effect dari pengawasan shareholder pada kualitas audit dan peran efektifitas komite audit. Penelitian ini berpendapat bahwa potensi konflik keagenan disebabkan oleh negative entrenc
Externí odkaz:
https://doaj.org/article/962526550b624a4d8a0b0440fc652c38
Publikováno v:
Investment Management & Financial Innovations, Vol 18, Iss 4, Pp 309-325 (2021)
This paper examines the difference that the assurance brings to the quality of CSR reports in the Chinese institutional setting, in particular, the difference in quality (proxy – RKS ranking) of assured and unassured CSR reports, as well as whether