ARTICLES

Filter  
Active filters 0
Remove
  

Refine your searches by:

Collections
Economy
Administration - Business
Architecture and Urbanism

Languages
English

Countries
Indonesia
South Africa

Years
2022
2019
2014
2009

Filter  
 
8  Articles
1 of 2 pages  |  10  records  |  more records»
The purpose of this research is to see the influence of managerial ownership, Investment opportunity Set and Debt Covenant on Accounting Conservatism of manufacturing industry in Indonesian Stock Exchange. There are 27 manufacturing companies listed in In... see more

The purpose of this research is to see the influence of managerial ownership, Investment opportunity Set and Debt Covenant on Accounting Conservatism of manufacturing industry in Indonesian Stock Exchange. There are 27 manufacturing companies listed in In... see more

Accounting conservatism is an act of prudence by recognizing losses or expenses that are likely to occur but do not immediately recognize future income or profits even though they are likely to occur. This study aims to analyze whether there is an effect ... see more

This research aims to test whether there is any motivation from the management to choose their accounting policy in recognizing actuarial gain (loss) related to the defined benefit plan between corridor method and full recognition through OCI method based... see more

This study aims to apply an alternative detection model to prove that the earnings management will be occured when a company has long-term debts as well as the pressure of operating income. Generally, the literature study of earnings management indicates ... see more

Earnings management practice related to a variety incentives to maximize fi rms value orto increase manager welfare. Many researchers focused on 3 main incentives for earnings managementpractice, as explained in positive accounting theory, that were incen... see more

This study objective is to examine the determinants of the firm’s tendency to report goodwill impairment losses and it’s impact on the value of the firms. The agency theory states that managers may take some advantages of information asymmetry and utilize... see more

AbstractOrientation: The new standard on leases, International Financial Reporting Standard (IFRS) 16, will require the majority of lessees to account for lease arrangements on the face of the balance sheet. This is in contrast to the current standard and... see more

1 of 2 pages  |  10  records  |  more records»