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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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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...
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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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William Power, Derek Sinnott, Patrick Lynch
Construction unknowingly plans for poor levels of productivity with substantial waste, inefficiency, and rework stemming from a proliferation of non-value-adding activities embedded within traditional delivery processes. This approach negatively influenc...
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Ananda Putra Nindhita Aulia Haqq,Gideon Setyo Budiwitjaksono
Pág. 319 - 332
A financial statement is a result of financial reporting that describes the results of an entity?s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they wa...
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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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Rezky Febriendy Darise
Pág. 66 - 74
Fraud is an action taken intentionally and it is done for personal or other people's purposes, where the action has caused harm to certain parties or certain institutions. Misstatements contained in fraudulent financial statements are intentional misstat...
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Brian Taruna Nugraha,Sifrid Pangemanan,Stanley K. Walandouw
Pág. 123 - 130
Changes in financial governance of the Republic of Indonesia has always been done by the government to increase the quality of management, financial accountability and transparency of the country to the fullest. This is evidenced by the issuance of gover...
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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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