The study examines the effect of foreign ownership, corporate governance index on earning management in 169 listed companies Vietnam from 2016 to 2020. Fuzzy-set Qualitative Comparative Analysis (fsQCA) method is used test this relationship. analysis results show that negatively affects management. In particular, interaction between ownership and also has a negative research provides some impli...

OBJECTIVE The objective of this study was to evaluate the financial characteristics and level of satisfaction of physicians practicing in Lebanon. METHODS We conducted an anonymous, interviewer-administered phone survey of physicians practicing medicine in Lebanon. We conducted both descriptive and regression analyses. RESULTS Of 778 invited physicians, 546 participated in the survey (70% r...

Advancements in computing and communication technologies have promoted acceptance of cloud computing paradigm in the domain of distributed and high performance computing systems. Because of fast revolutions and availability of state of the art computing technology, and increasing market competition, it has become necessity for service providers to serve the cloud based services in competent way...

The first case of Covid-19 was stated in Indonesia on March 2, 2020. Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) better known as the Corona virus is a new type that can be easily transmitted. imposed large scale social restrictions called PSBB policy for time April 15, one government's efforts to break chain spread Covid-19. There decrease 70% companies conducted IPOs from befo...

This study takes a closer look at the relationship between money demand and the life-cycle motive using panel data from the Survey of Income and Program Participation. Findings indicate that the life-cycle motive exerts a direct impact on household demand for interest-earning monetary assets, but not on non-interest-earning checking deposits. The strength of the relationship, however, varies am...

Accounting earning represents the positive performance of companies during theirpertinent financial periods, thus it is assumed that accounting earning will benoted by investors, which could contribute to the optimum allocation of resourcesto successful companies. It can also play a major role in the economic growth anddevelopment of a society. This research focuses in the relationship between ...

This study examines the phenomenon of corruption fraud proxied by earning management in companies listed on Indonesia Stock Exchange. uses variables leverage, capital expenditure, and profitability as key influencing practices that lead to corruption. time-series data from 2017 2021 selects a sample purposive sampling many 28 The study's results found turned out have positive significant effect...

This study aims to examine the effect of public accounting firm size, managerial ownership and growth on earning management. type research is causal associative with a quantitative approach. The data used obtained from annual reports companies that performed well during Covid-19 pandemic listed Indonesian Stock Exchange 2018-2021. sample selection method using purposive sampling 102 samples 42 ...

Penelitian ini bertujuan untuk menguji pengaruh Tata Kelola Perushaan dan Remunerasi direksi terhadap Manajemen laba pada perusahaan perbankan periode 2016-2020 yang terdaftar di Bursa Efek Indonesia. Sampel penelitian 36 dipilih menggunakan metode purposive sampling. Data diperoleh dari laporan tahunan keuangan telah dipublikasi. Diperoleh jumlah sampel sebanyak 47 layak dianalisis uji. Hasil ...