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Akademický článek

The Impact of Real Manipulation and Tax Management on Future Market Value: An Artificial Intelligence Simulation of High Earnings Quality

Autor: Muljanto Siladjaja, Yuli Anwar, Ismulyana Djan

Publikováno v: ACRN Journal of Finance and Risk Perspectives, Vol 11, Iss 1, Pp 33-54 (2022)

Providing empirical proof of the negative impact of manipulation activity pushed management to adhere to the available regulation by publishing high financial reporting quality. This one has a significant effect negatively on a volatile market price

Externí odkaz: https://doaj.org/article/38b7e49eeb29489fb0a3581e48200645

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Akademický článek

Relationship between Corporate Governance and Earnings Management

Autor: Hashem Nikoomaram, Heydar Mohammadzadeh Salteh

Publikováno v: مدیریت بهره وری, Vol 4, Iss 4 (15) زمستان, Pp 187-210 (2010)

This study aims to investigate the relationship between corporate governance dimensions and earnings management in Tehran Stock Eechange over 2002-2007. We have selected 40 companies as the research sample after applying samplying techniques and dele

Externí odkaz: https://doaj.org/article/7d7aa054cbb34486a89337bff98de280

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Vestiges mobiliers associés aux défunts du secteur central de la catacombe des saints Pierre et Marcellin à Rome (Ier-IIIe s. ap. J.-C.)

Autor: Blanchard, Philippe, Baron, Anne, HENRI, Delphine, Réveillas, Hélène, Kacki, Sacha, Castex, Dominique, Giuliani, Raffaella

Publikováno v: Actualité de la recherche sur les mobiliers non céramique de l'Antiquité et du haut Moyen Age
Stéphanie Raux; Isabelle Bertrand; Michel Feugères. Actualité de la recherche sur les mobiliers non céramique de l'Antiquité et du haut Moyen Age, 51, Editions Monique Mergoil; Association des Publications Chauvinoises, pp.245-267, 2015, Monographie Instrumentum, 978-2-35518-047-7

Excavations performed since 2005 in the central sectorof one of Rome’s catacombs have made it possibleto unearth several burial chambers containing a largenumber of dead bodies. The few small finds recovered(jewellery, textiles) and the radiocarbon

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::4f91713128507091526b4f2916425d9e
https://hal.archives-ouvertes.fr/hal-01764645

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Un dépôt de deniers découvert dans la station routière d'Ambrussum (Villetelle, Hérault)

Autor: Marie-Laure Berdeaux Le Brazidec

Publikováno v: Revue archéologique de Narbonnaise. 37:259-275

In 2002, 43 denarii, jewels and dices embedded in a wall during the 1st half of the 3rd century A.D were found. The wall collapsed during the middle of the 4th century. They were discovered during the excavations of a building of Ambrussum road stati

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a9d7043a724108df79de03e7e6fb0495
https://doi.org/10.3406/ran.2004.1142

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Intergenerational links, taxation, and wealth distribution

Autor: Wan, Jing, Zhu, Shenghao

We extend one of the main findings in Bossmann et al. (2007)("Bequests, taxation and the distribution of wealth in a general equilibrium model," Journal of Public Economics, 91, 1247-1271). Bequest motives per se reduce wealth inequality. We show tha

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______645::fafc2e82b632859339601feda99e5a2c
https://mpra.ub.uni-muenchen.de/39511/1/MPRA_paper_39511.pdf

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