|
|
|
|
|
Ifeanyi Francis Osegbue, Austin Nweze, Meshack Ifurueze, Chizoba Mary Nwoye
Pág. 45 - 69
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones ear...
ver más
|
|
|
|
|
|
|
|
|
|
|
Kamaludin Kamaludin, Akram Harmoni Wiardi
Pág. 327 - 336
|
|
|
|
|
|
|
|
|
|
|
Cláudia Pereira, Beatriz Castro, Luís Gomes and Helena Canha
We investigate whether accounting information system quality has an impact on the level and efficiency of firms? investments. While firms? growth depends on investment and financing decisions, accounting information is fundamental for the decision-making...
ver más
|
|
|
|
|
|
|
|
|
|
|
Catarina Gonçalves Dias, Inna Choban de Sousa Paiva and Luísa Cagica Carvalho
This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand-collect...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ângela Pereira, Cláudia Pereira, Luís Gomes and Armindo Lima
While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of preva...
ver más
|
|
|
|
|
|
|
|
|
|
|
Yuni Pristiwati Noer Widianingsih, Doddy Setiawan, Y. Anni Aryani and Evi Gantyowati
Firm-specific risk causes opinion differences on whether it relates to price informativeness or errors. The main difference is related to the disparity in information transparency. Therefore, this study tests the relationship between accrual management a...
ver más
|
|
|
|
|
|
|
|
|
|
|
Yasmin Yasmin, Hartati Wau, Nabila Tatcher, Nintha Katharina
Pág. 1087 - 1096
In this investigation, it is relied upon to test the influence of the audit committee as measured by the size of the number of committee members, and external audit is measured by whether the company uses the big four watchdog or not, then profitability ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Sam Bock Park, Sung-Kyoo Kim and Sangryul Lee
Studies on the characteristics of insolvent firms? earnings management are critical, as the ripple effects of a firm?s opportunistic accounting and insolvency on society can be widespread and significant. This study divides a dataset of unlisted firms in...
ver más
|
|
|
|
|
|
|
|
|
|
|
NOR AQILAH,(Accounting Research Institute, Universiti Teknologi MARA, Malaysia)Nor Farizal Mohammed,(Accounting Research Institute, Universiti Teknologi MARA, Malaysia)Amrizah Kamaluddin,(Universiti Teknologi MARA Selangor, Malaysia)
Pág. 86 - 100
Earnings manipulation involves alteration, adjustment, exploitation, and even timing of transactions in financial statements with the intention to report a sound economic performance in a company. This act could jeopardize the company?s financial perform...
ver más
|
|
|
|
|
|
|
|
|
|
|
Rai Imtiaz Hussain,Noor Saadah Zainal Abidin,Faridah Ibrahim,Jaspal Singh Joginder
Pág. 130 - 139
This research founds the relative predictabilities of accruals and further disaggregated accruals? trading accruals, non-trading accruals, and financial accruals in the estimation of future cash flows. The research also examines the effect of the global ...
ver más
|
|
|
|
|
|