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1.796  Articles
1 of 181 pages  |  10  records  |  more records»
Este trabajo examina las propiedades de los ajustes al devengo, los flujos de caja y los resultados en las empresas europeas no cotizadas. A partir de varias hipótesis sobre la persistencia de losresultados y sus componentes, encontramos que las empresas ... see more

The research aims at examining the role of book tax differences to the persistence of earnings and earnings of accruals as moderate variable. This research also include control variable, that is industial factor. The hypothesis alternative is (1a) large p... see more

There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchang... see more

AbstractThe purpose of this research is to analyze the effect of book-tax conformity (BTC) on earning persistence and accrual persistence. This study uses unbalanced panel data of manufacturing companies listed in Indonesia Stock Exchange during 2006-2011... see more

We examine the effects of the concurrent provision of audit and non-audit services on auditor independence using earnings persistence, which is one of the qualitative properties of earnings, as well as related market responses. Empirical results are as fo... see more

This paper examines whether the persistence of earnings components is affected by the macroeconomic cycle in Korea. To measure the macroeconomic cycle, we use the cycle variation value of Coincident Composite Index (CCI) data obtained from the Korea Natio... see more

AbstractThis article follows the methodology employed by Sloan to evaluate whether share prices fully reflect the information about future earnings contained in the cash flow and accruals components of current earnings. The first hypothesis predicted that... see more

This study examines the role of specialist auditors in enhancing the quality of financial statements by taking into account industry complexity. The test of hypotheses are conducted in two steps. The first step is to provide evidence that earnings quality... see more

The main objective of this research is to look at the relationship between intellectual capital and earnings quality in Indonesian banks. Intellectual capital is measured by using EVAIC+, where the indicators consist of Human Capital Efficiency (HCE), Str... see more

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