نتایج جستجو برای: earning quality
تعداد نتایج: 755957 فیلتر نتایج به سال:
Purpose. The study aims to examine the effect of auditor quality on real activity manipulation.
 Result. population is 20 state-owned enterprises (SOEs) listed Indonesia Stock Exchange for period 2018–2020. Using purposive sampling method, 57 observations specified were obtained. Next, we used a linear regression model as method. results showed that had no manipulation through abnormal Ope...
This study aims to determine whether Earning Asset Quality affects Profitability, Non-Performing Credit and have a simultaneous effect on Profitability. Collecting data using secondary obtained from the financial statements cross-sectional technique. The population in this is PT Bank Negara Indonesia Tbk. Branch Makassar Period 2011 – 2019 taken while sample amounted 36 pieces. results of such ...
هدف این مطالعه از یک طرف بررسی تاثیر سرمایه فکری بر نسبت ارزش افزوده اقتصادی به سود حسابداری و از سوی دیگر تاثیر سرمایه فکری بر نسبت ارزش افزوده بازار به سود حسابداری در بورس تهران است. سرمایه فکری شرکتهای بورس اوراق بهادار تهران بر اساس مدل ارزش ناملموس محاسبه شده است. این پژوهش درخصوص 69 شرکت به روش رگرسیون پانل دیتا انجام گرفته است.نتایج حاصل از آزمون فرضیهها حاکیازآن است که سرمایهفکری تاث...
This study tries to examine the effect of monitoring mechanism of Corporate Governance to decreasing the Earning Management Intensity. Intensity of earning management behavior is described on the basis of the 'threshold model' through bringing up the reported earnings to thresholds. It consists beating the benchmark (thresholds) and not doing so. Our empirical tests are conducted by regressio...
We study personalized price competition with costly advertising among n quality-cost differentiated firms. Strategies involve mixing over both prices and whether to advertise. In equilibrium, only the top two firms advertise, earning “Bertrand-like” profits. Social efficiency is U-shaped in the ad cost, with losses due to excessive advertising and sales by the “wrong” firm. Quality or cost impr...
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