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29.417  Articles
1 of 2.943 pages  |  10  records  |  more records»
Financial statements will function optimally if presented with qualitative elements, including easy-to-understand, reliable, comparable, and relevant. In preventing any acts of misrepresentation of financial statements, it is necessary to encourage the ow... see more

This study aims to record the empirical finding on the influence of family firms and institutional ownership on earnings management. It also examines the effect of leverage on the correlation between family firms and institutional ownership to earnings ma... see more

The purpose of earnings management practice is to reach the profit goals the company wants to achieve. Therefore, this study aims to determine the relationship between related party transactions and earnings management in Indonesia by balanced panel data ... see more

Companies generally prefer to pay small amounts of tax and use aggressive taxation strategies. This study aims to examine the effect of family ownership on tax aggressiveness moderated by corporate governance. Family ownership is measured by dummy variabl... see more

At the end of 2015, the Association of Southeast Asian Nations (ASEAN) brought into being the ASEAN Economic Community (AEC). Due to the AEC, the firms in ASEAN should utilize their resources more effectively and efficiently, so that the firms can survive... see more

This paper examines the impact of ownership’s type (more precise the impact of the family ownership) on the firm’s financial performance for a sample of 1,161 Romanian companies and 1,342 German companies, in a time frame that range from 2008 to 2015. The... see more

Our goal is to examine the impact of slack resources and family ownership on corporate social responsibility disclosure. Content analysis is used to measure the CSR disclosure based on the GRI-G4 index which consists of 91 items. This study also uses age,... see more

This study is conducted to examine the effect of family share ownership on the dividend policy of manufacturing companies in the Indonesia Stock Exchange (IDX). In this study, we also examine the moderating effect of institutional ownership on the relatio... see more

1 of 2.943 pages  |  10  records  |  more records»