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4.471  Articles
1 of 448 pages  |  10  records  |  more records»
Tax aggressiveness is a strategy of companies to present lower taxable earnings through tax planning without being accused of committing tax fraud, hence considered as one of the weaknesses of the self-assessment system. The purpose of this study was to e... see more

Studi ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh ekspektansi kinerja, ekspektansi usaha, pengaruh sosial, dan kondisi yang memfasilitasi terhadap perilaku penggunaan sistem e-village budgeting di desa. Penelitian ini dilakukan di ... see more

Research aims: This research aims to prove the effect of independent commissioner performance and audit committee expertise on earnings management to avoid earnings decreases and political connections to strengthen independent commissioner performance and... see more




The objectives of this quantitative study are to investigate the practice of earnings management which is proxied by Loan Loss Provision and Loan Loss Allowance and to assess the effect of bonuses on earnings management practices. Using purposive sampling... see more



1 of 448 pages  |  10  records  |  more records»