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411.266  Articles
1 of 41.128 pages  |  10  records  |  more records»
Abstract. This study tests the effect of audit committee activeness on earning management in Indonesia. The conceptual framework refers to agency theory which states that the level of activeness is the main foundation for audit committee to improve the ef... see more

This study aims to find empirical evidence of the role of the audit committee and audit committee activities in moderating the effect of integrated reporting on firm value. WarpPLS version 7.0 is used as an analytical tool by using a sample of manufacturi... see more

This study examines the effect of the size of the audit committee, the independence of the  audit committee, frequency of meetings; financial literacy; liquidity; leverage and profitability towards company’s financial distress. This study uses manufa... see more

The purpose of this study was to examine corporate governance and mandatory disclosures compliance ofIndonesian BUMN (Badan Usaha Milik Negara). Under purposive sampling, secondary data of 48 annualreports year 2005-2010 of BUMN in Indonesian Stock Exchan... see more

Internal control system is a key aspect in providing the completeness and reliable information. The adequately of internal control system disclosure may help stakeholders in assessing the quality of corporate’s internal control system and also can reduce ... see more

The purpose of this study was to examine the effect of corporate governance to financial risk disclosures ofIndonesian banks. Corporate governance was identified as the board size, the number of board meetings, theproportion of independent commissioners, ... see more

This study examines the impact of audit committee (AC) characteristics on audit quality in the Saudi listed firms. In addition, this study is also evaluating the Saudi CG Code amended in 2017. The data for the study is obtained from secondary (annual repo... see more

AbstractThis study aims to examine the influence of free cash flow, audit committees for earning managemen by using discretionary accruals as a proxy of earning management. The samples of this research were the manufacturing firms listed in BEI (Indonesia... see more

1 of 41.128 pages  |  10  records  |  more records»