Zobrazeno 1 - 10
of 137
pro vyhledávání: '"Modified Jones model"'
Autor:
Ahmet Yanık, Mustafa Genç
Publikováno v:
Uluslararası Ekonomi, İşletme ve Politika Dergisi, Vol 8, Iss 2, Pp 328-349 (2024)
Bu çalışmada öncelikle Borsa İstanbul (BİST)’da faaliyet gösteren şirketlerin kâr yönetimlerinin göstergesi olan isteğe bağlı tahakkuk düzeylerinin belirlenmesi amaçlanmıştır. Bu amaçla faaliyette bulunulan sektörün, şirketle
Externí odkaz:
https://doaj.org/article/8aba4521c71642cfa0b5c6fd9255f3d7
Publikováno v:
Contemporary Agriculture, Vol 73, Iss 1-2, Pp 119-128 (2024)
This study investigates earnings management and its determinants in the agricultural and manufacturing sectors, with the aim of promoting the quality of financial reporting. The sample includes 1,381 actively operating companies in AP Vojvodina, Repu
Externí odkaz:
https://doaj.org/article/61a96314907b412f87f022699d2d68f6
Publikováno v:
International Journal of Business, Economics, and Social Development, Vol 5, Iss 2, Pp 168-178 (2024)
The Study aims to ascertain how the debt-to-equity ratio, earnings management, and current ratio affect bond ratings in corporate businesses assessed by PT. PEFINDO 2020–2022 and listed on the Indonesia Stock Exchange. The reason earnings managemen
Externí odkaz:
https://doaj.org/article/e70d8005f71a4d1b960fe50ed8e4eba0
Autor:
Tariq H. Ismail, Yousra R. Obiedallah
Publikováno v:
Future Business Journal, Vol 9, Iss 1, Pp 1-15 (2023)
Abstract The objectives of this study are to (i) examine the relationship between accounting conservatism and climate-related risk disclosure (CRRD) in the context of Egypt, and (ii) look into the moderating role of earnings quality (EQ) in such a re
Externí odkaz:
https://doaj.org/article/e260abc9c7d8444c81c65a2f523d2cd8
Akademický článek
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Autor:
Emin Hüseyin Çetenak
Publikováno v:
Ekonomi, Politika & Finans Araştırmaları Dergisi, Vol 7, Iss 2, Pp 426-441 (2022)
Yasal olarak bağımsız işletmelerin çeşitli resmi ve gayri resmi bağlar aracılığıyla bir araya gelmesi şeklinde tanımlanabilecek işletme grupları, karmaşık yapısı, kendi içerisinde çeşitli işlemler yapmaya elverişli doğası ve
Externí odkaz:
https://doaj.org/article/3b63cf2916ca4f1896f4c4b825a4e827
Autor:
Azizah Defi Indriani, Pujiono Pujiono
Publikováno v:
Indonesian Accounting Review, Vol 11, Iss 2, Pp 235-243 (2021)
This study aimed to examine the issue of differences in earnings management patterns in companies listed on the Indonesia Stock Exchange (IDX). Earnings management can occur because company management wants to take advantage of accounting description
Externí odkaz:
https://doaj.org/article/eb4247ee3b1f49f3a4996f422f9ccf97
Publikováno v:
Journal of Competitiveness, Vol 13, Iss 4, Pp 167-184 (2021)
The financial health of enterprises and their continued profitability and competitiveness in the market are influenced considerably by the level of earnings achieved. Enterprises are forced to report the best possible results to demonstrate financial
Externí odkaz:
https://doaj.org/article/345df216658145dab73b6def76edad29
Autor:
Abdullah Masud
Publikováno v:
International Journal of Management, Accounting and Economics, Vol 8, Iss 8, Pp 585-628 (2021)
In an aim to assess financial reporting quality and its determining factors, this empirical research examined a randomly selected sample from food and allied sector of the Dhaka Stock Exchange (DSE), Bangladesh. As a rapidly growing industry of Bangl
Externí odkaz:
https://doaj.org/article/60f46cae59bc4a17a958a570cf30491f
Autor:
Comporek, Michał
Publikováno v:
Acta Universitatis Lodziensis. Folia Oeconomica. 3(354):35-55
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=977436