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187.898  Articles
1 of 18.791 pages  |  10  records  |  more records»
This study aims to analyze tax planning (tax planning is estimated using effective tax rate) motivations that push management (agent) to manage earnings and the ability of temporary difference accounts (measured by deferred tax assets, liabilities and exp... see more

Artikel ini membahas perkembangan model-model yang dapat digunakan untuk mendeteksi adanya earnings management berdasarkan akrual (accrual-based models). Masing-masing model memiliki asumsi dan metoda yang berbeda dalam mendeteksi adanya earnings manageme... see more

Companies, by use of the flexibility of alternative applications in accounting system, apply profit management by organizing the financial tables unequal to the real situations. Profit management is to interfere external financial reporting process in ord... see more

This study aims at investigating the effects of family control on the profit management action in the firms accepted in Tehran Stock Exchange. In this research, the profit management and firm control are defined as dependent and independent variables, res... see more

This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices.  Studies in other studies with relatively stricter regulations showed the audit committee independence was effective ... see more

This research tries to describe the development of earnings management research in Indonesia which is from 6 accreditation journals in Indonesia which representing 3 biggest provinces in Java island. Samples obtained from 1999 to 2016 obtained 67 articles... see more

The aim of this study was to investigate the impact of inplementasi International Financial Reporting Standards (IFRS) on accrual earnings management and real earnings management. Adoption of accounting standards have an impact on the way of assessment, m... see more

The aim of this study was to investigate the impact of inplementasi International Financial Reporting Standards (IFRS) on accrual earnings management and real earnings management. Adoption of accounting standards have an impact on the way of assessment, m... see more

The absence of rapid examination technique to study transportation model using Modified Distribution often learning process become less efficient and effective. To use Modified Distribution (MODI), the first must to found the first solution of transportat... see more

1 of 18.791 pages  |  10  records  |  more records»