Zobrazeno 1 - 10
of 47
pro vyhledávání: '"Sidharta Utama"'
Publikováno v:
Cogent Business & Management, Vol 10, Iss 3 (2023)
AbstractThis paper investigates the empirical relationship between language structures and prevalent tax avoidance practices, specifically focusing on the influence of linguistic future time reference (FTR) on conforming tax avoidance. It also explor
Externí odkaz:
https://doaj.org/article/baae8a63a2bc45d0badac04fbdbc8019
Publikováno v:
The Indonesian Journal of Accounting Research, Vol 25, Iss 1, Pp 29-48 (2022)
Female leader affects earnings management and the quality of the financial report. This study wants to investigate the effect of female leaders on real earnings management. We use the nine chief positions with a female presence as a leader. The data
Externí odkaz:
https://doaj.org/article/8e91785851fe44a082c114656b2eb450
Publikováno v:
Economies, Vol 10, Iss 12, p 327 (2022)
This study aims to test whether the founder or descendants of CEOs have differences from professional CEOs in influencing the relationship between CEO overconfidence and tax avoidance. Overconfident CEOs have strong incentives to avoid taxes. However
Externí odkaz:
https://doaj.org/article/ecccfa29fefb455d80c8d26f52bb67b4
Autor:
Cynthia Afriani Utama, Sidharta Utama
Publikováno v:
International Research Journal of Business Studies, Vol 12, Iss 2, Pp 111-136 (2019)
The purpose of this study is to investigate: firstly, the two-way causality between firms performance and the size of BOC; secondly, the nonlinear effect of board size on the firms’ performance; thirdly, the direct and moderating effects of the own
Externí odkaz:
https://doaj.org/article/169518f6ca984464acf255b30cf4c544
Publikováno v:
Jurnal Keuangan dan Perbankan, Vol 22, Iss 3, Pp 456-474 (2018)
Investors would analyze the reporting of segments disclosure in the notes to the financial statements, addition to the main reporting that presents earnings and cash flows. We investigated the relationship between the segment disclosure level and the
Externí odkaz:
https://doaj.org/article/62bf07e11b9c4b7790bd4f1003376640
Publikováno v:
Akrual: Jurnal Akuntansi, Vol 9, Iss 2, Pp 168-185 (2018)
Financial reporting reflects transparency of the firm and if it could not explain the changes in shareholders’ value in a timely manner; shareholders need additional monitoring mechanism. This study aims to investigate the effect of financial state
Externí odkaz:
https://doaj.org/article/3eb74301b617450e86a8f3cba1bf6df5
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
Publikováno v:
Journal of Indonesian Economy and Business, Vol 32, Iss 3, Pp 190-208 (2017)
This study aims to investigate the relationship between tax avoidance, related party transactions and the corporate dividend policy. Furthermore, this study will also investigate the moderating effects of the implementation of Corporate Governance (C
Externí odkaz:
https://doaj.org/article/9c9adf112c58417a942469d4d7264393
Autor:
Athalia Ariati Hidayat, Sidharta Utama
Publikováno v:
International Research Journal of Business Studies, Vol 8, Iss 3, Pp 137-154 (2015)
This research examines the effect of board characteristics (comprising in different sized proportions: family commissioners, family directors, independent commissioners, ex-government officer commissioners, and board of commissioners size) to firm pe
Externí odkaz:
https://doaj.org/article/00cd4ea92c604d43bdd3fe4c0d3f309c
Publikováno v:
Gadjah Mada International Journal of Business, Vol 17, Iss 2, Pp 179-198 (2015)
This study aimed to understand (1) the association between the use of discretionary accruals and financial derivatives, taking into consideration the implementation of revised PSAK 55 (1999), which was adopted from SFAS 133; (2) the combined effects
Externí odkaz:
https://doaj.org/article/16e46b59a9d141c9a84d265ba73a7711