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Yohan An
Pág. 82 - 87
The purpose of this paper is to analyze earnings quality over the twelve years. We measure earnings quality as two types of dimensions: 1) decision usefulness and 2) stewardship (or accountability) based on the conceptual framework of the International F...
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Robin N. Romanus
Pág. 46 - 63
The purpose of this research is to help clarify the ambiguity surrounding market participants? pricing of earnings quality using one clearly observable indicator of low-quality earnings, accounting restatements. This study examines the effect pre-restate...
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Robin N. Romanus
Pág. 46 - 63
The purpose of this research is to help clarify the ambiguity surrounding market participants? pricing of earnings quality using one clearly observable indicator of low-quality earnings, accounting restatements. This study examines the effect pre-restate...
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V. Titi Purwantini,Supriyono Supriyono
Pág. p.8 - 16
The purpose of this studi is to analyze of Factors that affect the Company Value with the Quality of profit as intervening variable on manufacture company on Manufacturing Companies Listed In Indonesia Stock Exchange. The results obtained as follow...
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Shikhil Munjal,Gurcharan Singh,Palvi Jearth
Pág. 19 - 26
This paper examined the consistency among accounting measures of earnings quality for companies listed on National Stock Exchange 500 over the period 2008 to 2020. Earning is one of the most significant corporate financial information. Any investment cho...
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Shahanif Hasan,Aza Azlina Md Kassim,Mohamad Ali Abdul Hamid
Pág. 272 - 281
In recent decades, there has been a noticeable increase in the practice of earnings management as a proxy for financial reporting, especially real activities, with effect on the quality of financial statements. The role of the audit committee in mitigati...
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Amanita Novi Yushita,- Rahmawati,Hanung Triatmoko 10.21831/economia.v9i2.1805
Pág. 141 - 155
Abstrak: Pengaruh Mekanisme Corporate Governance, Kualitas Auditor Eksternal, dan Likuiditas Terhadap Kualitas Laba. Tujuan penelitian ini adalah memberikan bukti empiris pengaruh penerapan mekanisme corporate governance yang terdiri dari struktur dewan ...
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Retnoningrum Hidayah,Ahwan Sholih,Linda Agustina,Rita Rahayu
Pág. 34 - 48
Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The populatio...
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Sandy Harianto
Pág. 204 - 216
This study aims to explore the effect of political connections, external auditor quality, and family ownership on real and discretionary accrual earnings management practices in public companies in Indonesia. So far, previous studies have shown inconclus...
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Sandy Harianto
Pág. 204 - 216
This study aims to explore the effect of political connections, external auditor quality, and family ownership on real and discretionary accrual earnings management practices in public companies in Indonesia. So far, previous studies have shown inconclus...
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Shrikant Krupasindhu Panigrahi, Maryam Juma Al Farsi, Sumathi Kumaraswamy, Muhammad Waris Ali Khan and Faisal Rana
Working capital management (WCM) is a key factor in the success of manufacturing companies when credit is restricted, as is the case in the current climate caused by the COVID-19 crisis. The main purpose of this paper is to investigate the relationship b...
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Titis Puspitaningrum Dewi Kartika,Joicenda Nahumury
Pág. 303 - 312
In agency theory, a company, which separates the functions of governance and ownership, is going to be susceptible to the agency conflicts. The arising agency conflict causes the information, which is provided by manager becoming different or can be mani...
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Paul Holt
Pág. 49 - 53
The study selected a single normative criterion related to earnings quality, that current and prior years? earnings per share (eps) should be reasonable predictors of future eps. Correlations between one year?s eps and the following year?s eps were somet...
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Paul Holt
Pág. 49 - 53
The study selected a single normative criterion related to earnings quality, that current and prior years? earnings per share (eps) should be reasonable predictors of future eps. Correlations between one year?s eps and the following year?s eps were somet...
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Utari Dian Pratiwi, Erwin Saraswati , Arum Prastiw
Pág. 139 - 148
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Hoang Thi Mai Khanh,Nguyen Vinh Khuong
Pág. 243 - 249
This study examines the effect of audit quality and firm characteristics on real earnings management of listed companies in Vietnam. Using the measurement of real earnings management of Roychowdhury (2006), we find that firm size has a negative effect on...
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Hasyyati Yusrina,Mukhtaruddin Mukhtaruddin,Luk Luk Fuadah,Zunaidah Sulong
Pág. 433 - 447
The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior stan...
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Saeid Nouri,Behnam Gilaninia
Pág. 270 - 275
One of the most important management tool is the abuse of free cash flows in those companies with low growth opportunities, companies in which there are lots of free cash flows and moreover there are not much investment opportunities and the corpor...
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Citrawati Jatiningrum,Mohamad Ali Abdul-Hamid,Oluwatoyin Muse Johnson Popoola
Pág. 118 - 125
This paper investigates the relationship between corporate governance and earnings management with disclosure quality as a moderating variable in the scenario of highly concentrated ownership and less protected investors. The data obtain from listed Indo...
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Rokiah Ishak,Noor Afza Amran,Kamarul Bahrain Abdul Manaf
Pág. 342 - 345
The aim of this paper is to examine the effect of CEO duality, women directors and BIG 4 audit firm on real earnings manipulation (REM) proxied by cash flow from operation and discretionary expenses (DE). The sample of the study was Malaysian Public List...
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