Zobrazeno 1 - 10
of 143
pro vyhledávání: '"discretionary accrual"'
Publikováno v:
Malete Journal of Accounting and Finance, Vol 4, Iss 2 (2024)
Confidence of the community in general and the investment community in particular in the accuracy of the Nigerian companies' financial reports has decreased due to the repeated documentation of accounting manipulations in financial statements. This h
Externí odkaz:
https://doaj.org/article/36b278c1c3dc4339b88286a48f2cd56f
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
AbstractThis study ventures into the underexplored realm of tax planning in Indonesia, a domain where extensive research is still in its nascent stage but critically vital. Amidst the Indonesian government’s reliance on taxation for fostering inclu
Externí odkaz:
https://doaj.org/article/95eb372de2524074839e6497b206ab8b
Autor:
Ayalew Ali
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
AbstractOne of the key components of corporate governance frameworks, the audit committee is a potent instrument for controlling and supervising earning management. It might significantly affect how decisions about internal firm-board monitoring are
Externí odkaz:
https://doaj.org/article/b198fac56b3544a78d4e8aad2d86b90b
Publikováno v:
New Applied Studies in Management, Economics & Accounting, Vol 6, Iss 4, Pp 34-43 (2023)
This research aims to determine and analyze earnings management practices by companies by using the Jones Model to calculate discretionary accruals that proxy earnings management. The research was conducted at PROPER companies listed on the Indonesia
Externí odkaz:
https://doaj.org/article/e96cac1959e84ab5a5d6dc80b50d96fc
Publikováno v:
Journal of Accounting and Investment, Vol 24, Iss 3, Pp 923-936 (2023)
Research aims: The COVID-19 pandemic disrupted multiple industries, including chemistry, pharmaceuticals, telecommunications, and healthcare. This study, thus, explores how these sectors managed their earnings concerning political factors during the
Externí odkaz:
https://doaj.org/article/d54f2101c2eb45f89143d46f370ff07c
Publikováno v:
Gusau Journal of Accounting and Finance, Vol 4, Iss 1 (2023)
Corporate governance mechanisms have continued to strengthen the operations and activities of corporate entities in Nigeria. Board characteristics and earnings management have attracted many scholars trying to establish relevant relationship that wil
Externí odkaz:
https://doaj.org/article/c0c989b0e1a842438fd8c578f2dfcd7f
Autor:
Evangeline Rosa, Hasan Mukhibad
Publikováno v:
Journal of Accounting and Investment, Vol 23, Iss 2, Pp 259-280 (2022)
Research aims: This study aims to empirically prove the influence of profitability, solvency, liquidity, activity, dividend policy, and discretionary accruals on fixed-asset investment decisions. Design/Methodology/Approach: The researchers used cons
Externí odkaz:
https://doaj.org/article/70bba493c96b4fc6a0f974fb41516048
Autor:
Ema Annisa, Sri Ningsih
Publikováno v:
JDE (Journal of Developing Economies), Vol 6, Iss 2, Pp 308-322 (2021)
This study aims to analyze the effect of credit rating, discretionary accrual, and financial distress on credit facilities, namely the rate spread, credit collateral, and maturity date extended by banks. This study uses static panel equations and pan
Externí odkaz:
https://doaj.org/article/0051874b319b404991903b08b1db5df5
Publikováno v:
International Journal of Managerial Finance, 2019, Vol. 16, Issue 1, pp. 83-100.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/IJMF-04-2019-0122
Autor:
Tache, Marta
Publikováno v:
Audit Financiar / Financial Audit. 18(158):352-360
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=852629