Integrated reporting (IR) is used to demonstrate a firm's capacity to create value in the short,
medium, and long term. It can better represent existing relationships between the company …

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit yang diproksi dengan ukuran
KAP, auditor spesialis industri, dan independensi auditor terhadap manajemen laba pada …

This study examines the relations between earnings informativeness, measured by the
earnings–return relation, and the ownership structure of 977 companies in seven East Asian …

This paper examines whether institutional investors exhibit preferences for near‐term
earnings over long‐run value and whether such preferences have implications for firms' …

ABSTRACT Manuscript Type: Empirical Research Question/Issue: This is a cross‐sectional
study of the relation between corporate governance and voluntary disclosure in Ireland …

Regulators have frequently expressed concerns about corporate earnings management.
Audit committees are expected to monitor managers' financial reporting, including attempts …

Dalam Buku ini, disajikan pula berbagai bukti empiris yang berkaitan dengan teori-teori
tersebut. Buku ini diperuntukkan untuk para dosen dan mahasiswa yang mempelajari Mata …

Central to both the Cadbury Committee's initial remit and its subsequent recommendations
is the view that director integrity and board effectiveness play key roles in ensuring the …

The release of the full set of financial statements in Form 10–Q provides investors with the
data necessary to estimate the discretionary portion of earnings, thereby allowing them to …

This study investigates the impact of internal corporate governance on the relation between
disclosure quality and earnings management in the UK listed companies, in particular …