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7.748  Articles
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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

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional dan utang perusahaan terhadap kemungkinan pemilihan auditor spesialis industri. Sampel penelitian ini adalah 164 perusahaan  yang diaudit oleh Big 4 dan terdaftar di Bursa Efek... see more

Objetivo: Descrever o perfil clínico-epidemiológico e os fatores associados à mortalidade em pacientes com pneumonia associada à ventilação mecânica em uma unidade de terapia intensiva de um hospital de ensino. Método: Estudo retrospectivo, documental e d... see more

This paper examines the governance role of independent directors in Indonesia using family and non-family firm samples. The literature suggests that independent directors can mitigate conflicts of interest between controlling families and non-controlling ... see more

The research contributes to provide insights on how characteristics of board of directors can affect firm value by analyzing board characteristics such as gender diversity, age and educational background to firm value of public firms in Indonesia. Generat... see more


Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional dan utang perusahaan terhadap kemungkinan pemilihan auditor spesialis industri. Sampel penelitian ini adalah 164 perusahaan  yang diaudit oleh Big 4 dan terdaftar di Bursa Efek... see more

Online learning is becoming an alternatives mode of study for students in studying accounting . This research aims to investigate the effectiveness of online learning in accounting learning process. This research was carried out by adopting DeLone and McL... see more

Este artigo objetiva refletir a respeito da produção de arte como dispositivo de discussão para a problemática da invisibilidade negra no Rio Grande do Sul, sua implicância na (re)construção de uma identidade em meio a questões políticas e sociais contemp... see more

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