Zobrazeno 1 - 10
of 78
pro vyhledávání: '"Sylvia Veronica Siregar"'
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
AbstractThis study aims to investigate the relationship between enterprise risk management and cost of debt in the context of developing countries by considering the moderating role of the COVID-19 pandemic crisis period which is suspected to strengt
Externí odkaz:
https://doaj.org/article/a64648599e8e492a8ba158ea04d180c0
Publikováno v:
Cogent Business & Management, Vol 10, Iss 2 (2023)
AbstractThis research examines the relationship between audit quality and transfer pricing aggressiveness (TPAG), the impact of TPAG on firm risk, and the indirect effect of audit quality on firm risk through TPAG. The research is important in reaffi
Externí odkaz:
https://doaj.org/article/5ac467cf598542689d471426ea6f9501
Publikováno v:
Journal of Accounting and Investment, Vol 1, Iss 3, Pp 570-579 (2020)
Research aims: This study discusses a recent development in the adoption of International Financial Reporting Standard (IFRS) in ASEAN. The objective of this study is to examine the value relevance of the Other Comprehensive Income (OCI) after the re
Externí odkaz:
https://doaj.org/article/d675884eb442477986cdb7e45b9e9c67
Publikováno v:
Jurnal Riset Akuntansi dan Keuangan, Vol 7, Iss 3, Pp 567-582 (2019)
Abstract. The purpose of this study is to examine the effect of corporate social responsibility (differentiated into strategic and non-strategic) on earnings management. This study further distinguishes earnings management into accrual and real earni
Externí odkaz:
https://doaj.org/article/afb7b6a16ea54cf89a50b5b4cee111e4
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:
Australasian Accounting, Business and Finance Journal, Vol 12, Iss 4, Pp 43-59 (2018)
Corporate failures and unethical conduct of business indicate the value of business ethics to protect stakeholders’ interests. This research is aimed at assessing the level of caring principles exercised by companies in Indonesia and investigating
Externí odkaz:
https://doaj.org/article/14902e73b8714ccd8539a516ce0cae24
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:
Ekuitas: Jurnal Ekonomi dan Keuangan, Vol 18, Iss 3, Pp 330-349 (2018)
Penelitian ini bertujuan untuk menganalisis tingkat pelaporan segmen operasi perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), faktor-faktor dari karakteristik perusahaan yang mempengaruhi, dan dampak tingkat pelaporan segmen operasi terhadap
Externí odkaz:
https://doaj.org/article/c54b12facbf24ec496daa4dfc84c98c2
Publikováno v:
Jurnal Akuntansi Multiparadigma, Vol 7, Iss 2, Pp 270-287 (2016)
Abstrak: Kualitas Pelaporan Keuangan, Mekanisme Governance, dan Efisiensi Investasi. Penelitian ini bertujuan untuk menguji hubungan antara kualias pelaporan keuangan dengan efisiensi investasi di ASEAN. Penelitian ini juga menguji peran analyst foll
Externí odkaz:
https://doaj.org/article/bb277f0f2c8f4a589ca4d3b4d1276f9b
Autor:
Darlin Aulia, Sylvia Veronica Siregar
Publikováno v:
BAR: Brazilian Administration Review, Vol 15, Iss 2, p e170120 (2018)
The purpose of this research is to investigate the effect of financial reporting quality, debt maturity, and CEO career concerns on investment efficiency in Indonesia. This study used a sample of 680 observations from non-financial companies in Indon
Externí odkaz:
https://doaj.org/article/75755ba7a6684b449f06b237f19e966a