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1.339.464  Articles
1 of 133.947 pages  |  10  records  |  more records»
This study also aims to test the level of company earnings management before and after the new Corporate Income Tax rate in Law Number 02 of 2020 is set at 22%. The research was conducted on health sector companies listed on the Indonesia Stock Exchange (... see more

This study investigates earnings management of CEO changes in Indonesia. CEO change is classified either as routine or non-routine based on RUPS (General Shareholders Meeting) and RUPSLB (Extraordinary General Shareholders Meeting) information. The sample... see more

This study aimed to analyze the effect of changes in cash flow from operating activities, cash flows from investing avtivities, cash flow from financing activities and accounting earnings on stock returns in the Indonesian capital market. Research conduct... see more

This study examines whether sell-side analysts fully incorporate into their earnings forecasts the joint effects between accounting conservatism and changes in real investment on the quality of current earnings. Our results indicate that sell-side analyst... see more

Financial, political, ideological, sociological, cultural and existential transitions in Poland are experienced as a far more complex process than what it seemed in the beginning. The challenges Poles are facing in a new, democratic society, in ... see more

Abstract: Detecting Earning Managemeng by Examining the Changes in Absolute Value of Discretionary Accrual in Relation to Seasoned Equity Offerings. This study aims to detect earnings management practices in companies that perform Seasoned Equity Offering... see more

This article examines trends in the labour market position, de? ned in terms of three dimensions – earnings, perceived job security and overall job satisfaction – among four population groups in Estonia – Estonian men and women and Russian-speak... see more

To accomplish the aims of sustainable development, a country's financial sector must develop. Oil earnings impact financial growth in many oil-dependent nations, including Iran, because domestic policy and economic planning are reliant on oil income. In t... see more

Research aims: This study examines the value relevance of accounting information consisting of earnings information, book values, and operating cash flows after Indonesia uses the full convergence of IFRS Financial Accounting Standards.Design/Methodology/... see more

1 of 133.947 pages  |  10  records  |  more records»