نتایج جستجو برای: earning management
تعداد نتایج: 854912 فیلتر نتایج به سال:
Tax is the biggest income in Indonesia, however taxpayers assume that tax an additional expense for corporate so carry out aggressive behavior order to reduce their expense. Purpose of this research test empirically effect CSR disclosure, leverage, and GCG disclosure towards aggressiveness moderated by earning management mining industry registered Indonesian stock exchange period 2014-2019. Met...
Financial statements are the basis for many parties' decision-making in describing condition of a company, so companies must present quality information therein. This study examines relationship between corporate governance mechanisms and earning management how family ownership influences this relationship. empirical uses on Kompas 100 index from 2015 to 2019 be tested using Generalized Least S...
یکی از نقش های مهَم اطلاعات حسابداری مالی کمک به استفاده کنندگان صورت های مالی در قالب پیش بینی های سود آتی شرکت است. از طرفی برای افزایش کیفیت گزارشگری مالی بهبود نظام راهبری شرکتی موضوعی انکارناپذیر است. یکی از ارکان اصلی راهبری شرکتی کمیته حسابرسی است. درک و دانش اعضای با تجربه کمیته حسابرسی، ارزش گزارشگری مالی و حسابرسی شرکت را افزایش می دهند. پژوهش حاضر ارتباط تخصص مالی اعضای کمیته حسابرسی ...
The case of the Covid-19 pandemic for two years has had an impact, one which is economy both country, society and companies. Many companies have decreased revenue so that it directly affects profit, even some go bankrupt. So this condition can trigger emergence earning management actions carried out by company financial statements presented look good. number cases occur in due to practices, mak...
Background and aims: Since assessment of crisis management has important role in planning for training and increase awareness and preparation hospitals, therefore the usage of new Resilience Engineering approach can help to increase efficiency of crisis management and empowerment hospitals to encounter with crises. The aim of this study was to evaluate of validity and reliability of the q...
background: coordination is a critical factor in successful organization and appropriate response to disasters. in this regard, a centralized coordination mechanism is the first step towards an effective, efficient, and sustainable response in order to be ensured of the short- and long-term recovery. thus, this study aimed to identify and prioritize the barriers and facilitators of coordination...
Background: Coordination is a critical factor in successful organization and appropriate response to disasters. In this regard, a centralized coordination mechanism is the first step towards an effective, efficient, and sustainable response in order to be ensured of the short- and long-term recovery. Thus, this study aimed to identify and prioritize the barriers and facilitators of coordination...
یکی از نقش‌های مهَم اطلاعات حسابداری مالی کمک به استفاده‌کنندگان صورت‌های مالی در قالب پیش‌بینی‌های سود آتی شرکت است. از طرفی برای افزایش کیفیت گزارشگری مالی بهبود نظام راهبری شرکتی موضوعی انکارناپذیر است. یکی از ارکان اصلی راهبری شرکتی کمیته حسابرسی است. درک و دانش اعضای با تجربه کمیته حسابرسی، ارزش گزارشگری مالی و حسابرسی شرکت را افزایش می‌دهند. پژوهش حاضر ارتباط تخصص مالی اعضای کمیته حسابرسی ...
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