Zobrazeno 1 - 10
of 136
pro vyhledávání: '"debt covenant"'
Publikováno v:
Lawsuit, Vol 3, Iss 1, Pp 27-43 (2024)
Penelitian ini bertujuan untuk mengetahui pengaruh pajak, debt covenant dan tunneling incentive terhadap keputusan transfer pricing (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Perio
Externí odkaz:
https://doaj.org/article/73118548a77d47eb996c78e31278b0a1
Autor:
Yuliana, Agus Munandar
Publikováno v:
Jurnal Akuntansi, Vol 27, Iss 3, Pp 465-484 (2023)
The goal of this study is to look at how debt covenant, political cost, political connection, and bank connections affect company value. The research used secondary data with completed financial reports from 24 public companies or 120 data in the ban
Externí odkaz:
https://doaj.org/article/ee4b547fa0f945dbb27f458477d81324
Publikováno v:
Kompartemen: Jurnal Ilmiah Akuntansi, Vol 21, Iss 1, Pp 80-93 (2023)
The purpose of this study is to analyze the effect of Debt Covenant, Company Growth, Investment Opportunity Set and Dividend Payout Ratio on Accounting Conservatism in Finance companies in the banking sub-sector listed on the Indonesia Stock Exchange
Externí odkaz:
https://doaj.org/article/f56e4c10b98646acb90a4eba133e6363
Publikováno v:
Keunis, Vol 11, Iss 2, Pp 157-165 (2023)
Transfer pricing is a price transfer policy in a transaction carried out by a certain party and following the applicable laws and regulations. Many companies take advantage of this for other purposes, namely avoiding taxes. Tax evasion is a complicat
Externí odkaz:
https://doaj.org/article/41f720a285c7443487117aea8eefde95
Autor:
Lau, Chee Kwong
Publikováno v:
Asian Review of Accounting, 2022, Vol. 31, Issue 2, pp. 256-275.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/ARA-05-2022-0126
Publikováno v:
JPPI (Jurnal Penelitian Pendidikan Indonesia), Vol 9, Iss 1, Pp 134-145 (2023)
Financial accounting, as a branch of science from social science, practically describes the behavior of the presenters of financial statements. This study is confirmatory descriptive research, data obtained from the annual reports of banking companie
Externí odkaz:
https://doaj.org/article/149c4bdd9aa44f1d84b760c9859b4407
Publikováno v:
Energies, Vol 17, Iss 6, p 1404 (2024)
The biogas sector in Europe and Italy is attracting growing investment, combining agricultural activity, the circular economy, and renewable energy production. Firms in the sector widely use debt capital and, for this reason, there is a need to evalu
Externí odkaz:
https://doaj.org/article/a59836adb64d4ce6b2f98b387c967153
Publikováno v:
IJEBD (International Journal of Entrepreneurship and Business Development), Vol 6, Iss 6 (2023)
The objective of this research is to examine the impact of financial hardships, debt covenants, and leverage on accounting conservatism in a partial and simultaneous manner. The analysis focuses on firms operating in the industrial and consumer produ
Externí odkaz:
https://doaj.org/article/efa16aac610649b98d97fd9fb8467364
Autor:
Ade Mutia Indah Sari
Publikováno v:
Kompartemen: Jurnal Ilmiah Akuntansi, Vol 20, Iss 2, Pp 286-300 (2023)
Penelitian ini bertujuan untuk menguji pengaruh debt covenant, ukuran perusahaan, dan bonus plan terhadap konservatisme akuntansi dengan kepemilikan institusional sebagai variabel moderasi. Penelitian ini menggunakan sampel perusahan sector basic mat
Externí odkaz:
https://doaj.org/article/c574c639c725470586b54b2d741efd45
Publikováno v:
Jurnal Akuntansi, Vol 27, Iss 1, Pp 157-175 (2023)
Transfer pricing is considered one of the corporate policies for minimizing the tax burden. This study aims to analyze the role of transfer pricing in the influence of tunnelling incentives and debt covenants on corporate tax policy. Manufacturing co
Externí odkaz:
https://doaj.org/article/0a3cae69c3bc477196867bf24a1c62ba