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Nanang Agus Suyono
Pág. 67 - 76
Penelitian ini bertujuan untuk menguji pengaruh dari rasio leverage, profitabilitas, intensitas modal, CEO gender, ukuran dewan komisaris dan kesempatan tumbuh terhadap Konservatisme Akuntansi. Sampel dalam penelitian ini berjumlah 42 adalah Laporan Keua...
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Asriani Hasan,(Universitas Muhammadiyah MakassarIndonesia)Andi Risfan Rizaldi,(Universitas Muhammadiyah MakassarIndonesia)
Pág. 376 - 388
This study is about the Impact of ROA and DAR on Stock Prices in companies of Food and beverage companies listed on the Bursa Efek Indonesia (BEI). This study uses the annual financial report data and average data closing price of shares in 2021. In this...
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Maria Pogojeva, Evgeniya Korshenko and Alexander Osadchiev
Rivers are among the main sources of marine litter, especially for semi-isolated sea areas with high populations and intense economic activity. The semi-isolated Black Sea located in the Eastern Europe is an example of such an area, whose watershed basin...
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Juan Patricio Chicaiza-Fuentes and Ana Gabriela Haro-Baez
This study presents the performance-based seismic assessment of low-rise reinforced concrete archetype buildings, considering repair costs for ordinary moment-resistant frames (OMF) and dual systems consisting of OMF plus special shear walls (SSW). Histo...
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Dan Parsons, Jason Ryan, Michael Malouf and Wayne Martin
Wildlife strikes in aviation represent a serious economic concern; however, in some jurisdictions, the costs associated with this phenomenon are not collected or shared. This hampers the industry?s ability to quantify the risk and assess the potential be...
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Fadi Shehab Shiyyab, Abdallah Bader Alzoubi, Qais Mohammad Obidat and Hashem Alshurafat
This study determines to what extent Jordanian banks refer to and use artificial intelligence (AI) technologies in their operation process and examines the impact of AI-related terms disclosure on financial performance. Content analysis is used to analyz...
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Zhanming Liu, Hong Yang, Xinghu Wei and Zhaoxiong Liang
Extreme precipitation events have caused serious impacts on natural ecosystem and human society and have attracted increasing attention in recent years. IPCC AR6 WG I report highlighted a lack of conclusive consensus on the change trend of extreme precip...
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Abdisa Alemu Tolosa, Diriba Korecha Dadi, Lemma Wogi Mirkena, Zelalem Bekeko Erena and Feyera Merga Liban
The impacts of various climatic conditions, such as temperature and rainfall variabilities, are very critical and sensitive to rain-fed crop production, particularly over the water stress arid and semi-arid regions of Ethiopia. This study was designed to...
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Fahd Alduais, Nashat Ali Almasria, Abeer Samara and Ali Masadeh
The purpose of this study was to examine the relationship between the conciseness and complexity of financial disclosures and market reactions, using the annual reports of Chinese-listed B-share companies over the period 2006?2018. We employed a set of s...
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Elvia R. Shauki and Eva Oktavini
The purpose of this study is to examine the influence of earnings management on the readability of annual reports while also examining the moderating role of a female director. In particular, the readability of a company?s annual report will be seen from...
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