Zobrazeno 1 - 10
of 86
pro vyhledávání: '"accruals earnings management"'
Publikováno v:
International Journal of Accounting & Information Management, 2024, Vol. 32, Issue 4, pp. 593-621.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/IJAIM-11-2023-0296
Publikováno v:
Jurnal Akuntansi, Vol 28, Iss 2, Pp 357-379 (2024)
Examining how risk-taking behaviour affects managerial skills and earnings management is the goal of this study. The study's sample consists of 846 manufacturing companies listed on the Indonesian Stock Exchange between 2008 and 2018. Data envelopmen
Externí odkaz:
https://doaj.org/article/9cc5d6d722ed489b9eac7aa2b639ec1e
Publikováno v:
International Journal of Managerial Finance, 2022, Vol. 19, Issue 5, pp. 1053-1075.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/IJMF-02-2022-0075
Autor:
Surya Dwi Kurniawan, Eka Bertuah
Publikováno v:
Jurnal Manajemen Industri dan Logistik, Vol 7, Iss 1, Pp 105-124 (2023)
This study aims to determine the impact of the COVID-19 pandemic in Indonesia on company cash holdings, earnings management practices, and stock returns. To overcome this, a parameter estimation method can be used by adding weight to each parameter,
Externí odkaz:
https://doaj.org/article/7d20c42df07843b1a6a17e3c57300bb7
Publikováno v:
Management Decision, 2022, Vol. 60, Issue 11, pp. 2972-2989.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MD-05-2021-0719
Akademický článek
Tento výsledek nelze pro nepřihlášené uživatele zobrazit.
K zobrazení výsledku je třeba se přihlásit.
K zobrazení výsledku je třeba se přihlásit.
Autor:
Le Huu Tuan Anh, Nguyen Vinh Khuong
Publikováno v:
Cogent Business & Management, Vol 9, Iss 1 (2022)
The study explores the relationship between gender diversity board (GDB) and earnings management (EM) with state-ownership (SOE) and firm growth as moderating factors. Based on the data of 404 Vietnamese listed firms in 2015–2019, the feasible gene
Externí odkaz:
https://doaj.org/article/a3f1ecf3067c455e81b5600643b3c977
Publikováno v:
Journal of Applied Accounting Research, 2020, Vol. 22, Issue 1, pp. 1-21.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAAR-06-2019-0095
Autor:
Soliyah Wulandari, Asep Dadan Suganda
Publikováno v:
Jurnal Akuntansi dan Auditing Indonesia, Vol 25, Iss 1, Pp 45-53 (2021)
The research objective is to find empirical evidence of the factors influencing accruals earnings management in Jakarta Islamic Index Listed Companies which include company size, leverage, company age, profitability, and board directors. The populati
Externí odkaz:
https://doaj.org/article/f1dcf39fec3743e9a8bfe978faea5679
Publikováno v:
New Applied Studies in Management, Economics & Accounting, Vol 4, Iss 1, Pp 7-20 (2021)
As the comparability of accounting information increases, the probability of discovering accrual-based earnings management increases, and as a result, managers will face a lot of risk in using this earnings management method. Therefore, it is expecte
Externí odkaz:
https://doaj.org/article/4d7fe190152d4f8d89e1478f5c09e023