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69.535  Articles
1 of 6.955 pages  |  10  records  |  more records»
Quality of Service (QoS) di dalam sebuah layanan jaringan menjadi faktor terpenting untuk memastikan kapasitas transfer paket data. Salah satunya pemilihan protokol routing yang akan digunakan. Routing Protokol Open Short Path First (OSPF) menggunakan met... see more

Direct regional head elections or direct election give rise to two faces for Indonesian politics. On the one hand, a positive face towards democracy; on the other hand, it displays a negative impact. Its positive impacts include efforts to strengthen the ... see more

To assign responses of acceptance and rejection of potential hosts to parasitism by the Bronzed Cowbird (Molothrus aeneus), in Costa Rica, 110 egg manipulations were performed at nests of 17 species, from which 10 responses, by three species, were scored ... see more

There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchang... see more

The aim of the research is to investigate a substitution between accrual-based earnings management and real activities manipulation based upon the independence of the board of commissioners and the audit committee (number of audit committee members and nu... see more

We enrich the research on income manipulation by establishing a link among companies’ price-setting control and the extent of real activities management. Examining three types of real activities management, the results reveal an interesting asymmetry in h... see more

This paper examines whether public equity firms and private equity firms with public debt exhibit different degrees of real earnings management, defined as the manipulation of operational activities in order to influence reported earnings. Public equity f... see more

Practical manipulations are a core part of engineering training education systems. Remote labs are a new method used for teaching and practicing experimental manipulation using the performance of information and communication technologies. This paper pres... see more

The current study examines the relationship between Historical Cost Accounting (HCA) and real earnings management. Accounting literature argues that HCA provides a chance for manipulation. HCA creates large unrealized capital gains/losses that are recogni... see more

1 of 6.955 pages  |  10  records  |  more records»