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12.589  Articles
1 of 1.260 pages  |  10  records  |  more records»
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

AbstractBackground: It is extremely important that an audit committee (AC) monitors a company’s financial reporting process, and that the committee engages a high-quality auditor to carry this out effectively. Prior research on ACs has paid much attention... see more

From 2005 until early 2015, as many as 52 companies perform delisting. Meanwhile, the practice of earnings management will be found on all companies including the delisted companies. Previously earnings management are found on discretionary accruals, but ... see more

Financial statements are a source of information regarding the condition and performance of a company for external parties. Such information concerns the financial position, performance and changes in financial position of an enterprise, and is useful to ... see more

Even though there are many issues surrounding dividend policy, dividend remains one of the main goals for investors to achieve. The aim of this study is to find out determinants of dividend policy in Indonesia. Most of the samples in observed period have ... see more

Accounting information management is often carried out in various ways in accordance with choices and operational decision-making which involve one of the company’s most important assets, that is, the cash. This work is, therefore, intended to d... see more

"Green" environmental goals play a role in a firm's decision making and goal setting. Large firms typically consider being socially responsible or more environmentally oriented as part of their mission, but are these initiatives the same for small busines... see more

As a result of creative accounting, many firms in the Iraqi stock market are able to achieve two very significant goals: first, to boost the market value of their shares and thus gain the biggest trading volume in shares, and second, to lower their earnin... see more

The tourism sector has a role as a contributor through the country's foreign exchange earnings in the Indonesian economy. From year to year there has been a significant increase in foreign tourist arrivals to tourist areas in Indonesia. However, when the ... see more

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