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159.881  Articles
1 of 15.989 pages  |  10  records  |  more records»
The primary objective of this study is to investigate whether there is market reaction to the timeliness of financial report submission. Market reaction is surrogated by the impact the firms no to submit financial report on timelines on the quality of ear... see more

So far, business forecasting has been considered important in almost all economic entitiesand it is often used in areas such as in security analysts, institutional lending, and manage-ment. This research aims at examining empirically the predictability of... see more

This research is aimed to examine (1) effect of discretionary and innate accrual on earnings predictability (2) effect of market share and financial health on relationship between real earnings management and earnings predictability. This research use man... see more

The objective of this study is to found empirical about manufacture companies which the listed in Jakarta Stock Exchange performed the earnings management surrounding Initial Public Offering and association between Initial Public offering. The research va... see more

AbstractThis study aims to examine whether earnings management and operatingperformance affect the profitability in publicly traded companies thatconducted IPO policies in 2008 and whether there were differencesin operating performance and the level of pr... 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

Public firm is required to implement good corporate governance as assurance to reduce information asymmetry between firm and its stockholders. Corporate governance mechanism should be able to limit any improper actions of the firm’s management. This study... see more

This research examines earnings response coefficient (ERC) ofcompanies applying conservatism and more optimistic accounting.Conservatism accounting practices are expected to affect companies’ ERCindirectly. Conservative accounting would influence earnings... see more

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