Zobrazeno 1 - 10
of 61
pro vyhledávání: '"Ratna Wardhani"'
Publikováno v:
Gadjah Mada International Journal of Business, Vol 21, Iss 3, Pp 289-307 (2019)
This study aims to examine the effects of financial derivatives on earnings management and market mispricing. A cross-country analysis was applied within the scope of four ASEAN (Association of Southeast Asian Nations) countries that comply with IAS
Externí odkaz:
https://doaj.org/article/db0bc064b61c4fee975e4c12806b25e1
Publikováno v:
Jurnal Akuntansi dan Keuangan, Vol 23, Iss 1 (2021)
This study aims to examine the value relevance of liquidity risk disclosure of Indonesia listed state owned enterprises after Indonesia Statement of Financial Accounting Standard, Disclosure of Financial Instruments (Revised in 2010 and 2014). This s
Externí odkaz:
https://doaj.org/article/6c694b6afb484eb0b672d251afab524b
Autor:
Zahratun Nadhir, Ratna Wardhani
Publikováno v:
Entrepreneurship and Sustainability Issues, Vol 7, Iss 1, Pp 105-120 (2019)
Externí odkaz:
https://doaj.org/article/e421f46cc8284768b7069b9a38ed3904
Publikováno v:
Journal of Accounting and Investment, Vol 20, Iss 3, Pp 198-212 (2019)
The main purpose of this study is to investigate whether there is an indirect negative effect of IFRS adoption level on earnings management, through an increase of analyst coverage. This paper is motivated by the fact that IFRS adoption could increas
Externí odkaz:
https://doaj.org/article/4d4a88bb8cea41729811d49c0d639fb7
Publikováno v:
Cogent Business & Management, Vol 8, Iss 1 (2021)
This study aims to analyze the effects of audit findings, follow-up of audit recommendations, quality of financial reporting and public services on the incumbent electability. Using subnational elections data in Indonesia in 2015 and 2017, the final
Externí odkaz:
https://doaj.org/article/e41e9a912a7a4195bbbdcea4033a0de0
Autor:
Dina Juliani, Ratna Wardhani
Publikováno v:
Jurnal ASET (Akuntansi Riset), Vol 10, Iss 1, Pp 49-62 (2018)
Abstract: This research aim to exmine the effect conservatisme on investment efficiency and agency cost as a moderating variable. This research is conducted on public companies doing mergers and acquisitions in Indonesia, Singapore, Malaysia, Vietnam
Externí odkaz:
https://doaj.org/article/c5d6fe13ff66471996169ad510193233
Publikováno v:
Jurnal Akuntansi dan Auditing Indonesia, Vol 21, Iss 1, Pp 24-36 (2018)
This study aims to determine the effect of the effectiveness of the board of commissioners, audit committee, and institutional ownership on the efficiency of corporate investment. In addition to that, it aims to determine the moderation effect of ins
Externí odkaz:
https://doaj.org/article/4fcb3ade207647be810ca71d8385ca4e
Autor:
Bima Abdi Wibawa, Ratna Wardhani
Publikováno v:
International Research Journal of Business Studies, Vol 10, Iss 2, Pp 68-88 (2018)
This research aims to give empirical evidence of the effect of conditional conservatism on company’s investment-cashflow sensitivity, and whether the impact is stronger in high agency cost firms compare to in low agency cost firms. This research us
Externí odkaz:
https://doaj.org/article/779847618dc0444a89fab8b2fa9ec59a
Publikováno v:
Australasian Accounting, Business and Finance Journal, Vol 11, Iss 4, Pp 116-130 (2017)
This study aims to examine the contingent factor of a business strategy choice decision, that is, environmental uncertainty. This study uses secondary data as an alternative method to analyze the technology uncertainty, one of environmental uncertain
Externí odkaz:
https://doaj.org/article/5e15dd5ccd8f4155898041bb3b8bc301
Autor:
Ratna Wardhani
Publikováno v:
Journal of Economics, Business & Accountancy, Vol 18, Iss 2, Pp 267-282 (2015)
The purpose of this research is to analyze the effect of law system for investor protection on implementation of corporate governance at company level and degree of convergence of local accounting standards to IFRS (International Financial Reporting
Externí odkaz:
https://doaj.org/article/dfba4f80a4af40b989b928165f8c6cee