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346.744  Articles
1 of 34.675 pages  |  10  records  |  more records»
AbstractOrientation: Empirical knowledge regarding which financial statement variables are linked to firm value is critical for profitable equity investment.Research purpose: The study examines the impact of earnings before interest and taxes from continu... see more

Earnings management is one of important aspects of quality of financial reporting and main issue among all stakeholders of a company. The rate of earnings is one of important criteria to assess performance. Continuing audit period by auditor firm is one o... see more

Earnings quality of business unit is one of the most important information as the foundation of most of decisions and judgment of financial information users. The accuracy of financial forecast of a business unit is one of the interesting issues of financ... see more

This paper investigates the effect of corporate debt on the pattern of earnings management in Indonesia. The issues motivating the paper stems from research gap that has been left unattended. Specifically previous works has been found as failing to differ... see more

This study is conducted to measure the value relevance of earnings and cash flows by using the regression-variation approach. Specifically, the objectives of the study are to examine whether the value relevance of accounting earnings information is higher... see more

This study empirically analyzes the effect of board characteristics on real earnings management, which is measured by using three proxies including abnormal cash flows from operations, abnormal discretionary expenses, and abnormal production costs. Specif... see more

This paper investigates the relationship between corporate governance and earnings management with disclosure quality as a moderating variable in the scenario of highly concentrated ownership and less protected investors. The data obtain from listed Indon... see more

This study examines the influence of Corporate Social Responsibility on accrual earnings management and real earnings management. This study using control variables company size, KAP quality, and leverage. Sample of this study Obtained with purposive samp... see more

Cash flow component prediction are useful for internal and external parties to minimize the risk when they make necessary economic decisions. Earnings and cash flow are indicators of the performance and quality of management in managing the company in a c... see more

1 of 34.675 pages  |  10  records  |  more records»