نتایج جستجو برای: accrual management
تعداد نتایج: 854210 فیلتر نتایج به سال:
This study aims to determine the effect of Earnings Management, Good Corporate Governance, and Social Responsibility on Financial Performance Companies in Mining Coal Sub-sector Infrastructure Telecommunication listed Indonesia Stock Exchange (IDX) for 2016-2020 period. Management is measured using Discretionary Accrual. Governance proxied by IPCG. (CSR) CSRI. While company's performance Return...
The purpose of this study is to empirically prove that companies in the growth, mature, and stagnant stages use accrual earnings management, real classification shifting. data used secondary obtained from annual reports manufacturing listed on Indonesia Stock Exchange 2016-2020 period. analysis technique multiple linear regression analysis. sampling was purposive a sample 53 or same as 265 obse...
Although using the 2-stage designs proposed in the literature has certain advantages such as limiting the expected number of people exposed to inactive agents while retaining overall size and power, the practical application of these methods can be challenging in a cooperative setting because of the difficulty in obtaining the exact sample sizes as demanded by these procedures. Chen and Ng prop...
The dominating perspective grounded in agency theory predicts that independent boards are more effective monitoring and thereby reducing earnings management, yet the extant empirical evidence is inconclusive. We nuance relationship between board independence management by introducing two additional theories explain directors’ role on board: of personal dependence praxis theory. According to the...
The preparation of regional budgets is influenced by many factors, so the decision-making must be careful and thorough supported adequate data sources. However, human resources also have limitations in storing remembering needed for making budgetary decisions. government financial statements currently uses accrual basis, that more will available. Information technology support can reduce gap be...
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