Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba
نویسندگان
چکیده
منابع مشابه
International Corporate Governance and Corporate Cash Holdings
Agency problems are an important determinant of corporate cash holdings. For a sample of more than 11,000 firms from 45 countries, we find that corporations in countries where shareholders rights are not well protected hold up to twice as much cash as corporations in countries with good shareholder protection. In addition, when shareholder protection is poor, factors that generally drive the ne...
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In this paper, we provide new and complementing international evidence on the relation between cash holdings, corporate governance, and firm value. Our sample consists of a crosssection of 1,875 firms from 46 countries in 2007. We construct eight different measures of firm-level corporate governance based on 64 individual governance attributes provided by Governance Metrics International (GMI)....
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Using the unique dataset of banking transactions data that contains 236 million transactions of 1.7 million rms, I identify "spacemen", short-lived special purpose entities created for cash ow diversion purposes. I estimate diversion in Russia as 11.3% of GDP in 2003 and 13.1% of GDP in 2004 that corresponds to tax evasion 4.6%-5.0% and 5.4%-5.8% of GDP accordingly. Based on transfers to "spa...
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Internet sangat membantu dalam memperbaiki kualitas kehidupan manusia. Hampir semua bidang kehidupan manusia dapat diakses menggunakan internet. Manusia terbantu dengan adanya internet yang menyediakan segala macam informasi yang dibutuhkan. Seiring dengan perkembangan infrastuktur jaringan internet maka pengontrolan jarak jauh mulai berubah menggunakan media internet. Pada penelitian ini digun...
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Two separate strands of the literature on capital structure under asymmetric information consider the relationship between a firm's financial leverage and cash flow. Signalling theory suggests a positive relationship, while pecking order behavior implies a negative relationship. These contrasting theoretical implications appear contradictory. However, both are supported in different bodies of e...
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ژورنال
عنوان ژورنال: Jurnal Akuntansi dan Keuangan
سال: 2013
ISSN: 1411-0288,1411-0288
DOI: 10.9744/jak.15.1.27-42