[图书][B] Manajemen Laba (Teori & Model Empiris)

S Sulistyanto - 2008 - books.google.com
Perke erkembangan ilmu akuntansi saat ini sedemikian pesat, sejalan dengan
perkembangan dunia bisnis. Akuntansi tidak lagi hanya menjadi ilmu catat mencatat …

Market response to policy initiatives during the global financial crisis

Y Aït-Sahalia, J Andritzky, A Jobst, S Nowak… - Journal of International …, 2012 - Elsevier
This paper examines the impact of macroeconomic and financial sector policy
announcements in the United States, the United Kingdom, the euro area, and Japan on …

Market reactions to CSR news in different industries

A Pérez, MM García de los Salmones… - Corporate …, 2020 - emerald.com
Purpose Based on the premises of the institutional theory, in this paper, we explore the
effects that the media coverage of positive and negative Corporate Social Responsibility …

The use of financial ratio models to help investors predict and interpret significant corporate events

BK Ak, PM Dechow, Y Sun… - Australian journal of …, 2013 - journals.sagepub.com
A firm in a steady state generates predictable income and investors can generally agree on
its valuation. However, when a significant corporate event occurs this creates greater …

Improving earnings predictions and abnormal returns with machine learning

JOS Hunt, JN Myers, LA Myers - Accounting Horizons, 2022 - publications.aaahq.org
Using stepwise logit regression, predicts the sign of future earnings changes and uses these
predictions to form a profitable hedge portfolio. Increases in computing power and advances …

Loan amendments and capital structure

S Espenlaub, A Khurshed, A Neufeld - International Review of Financial …, 2025 - Elsevier
We study amendments of loan contracts and find that loan amendments (LAs) help firms
move towards their target capital structures. LAs incur lower transaction costs than new …

Tough times for seasoned equity offerings: performance during the COVID pandemic

M Zenzius, C Flore, D Schiereck - Journal of Business Economics, 2022 - Springer
This study analyzes the wealth effects of SEO announcements in the US during the COVID-
19 pandemic and its main determinants. We find significantly negative abnormal returns of …

How to stop a herd of running bears? Market response to policy initiatives during the global financial crisis

Y Aït-Sahalia, JR Andritzky, AA Jobst… - … Monetary Fund, WP, 2009 - papers.ssrn.com
This paper examines the impact of macroeconomic and financial sector policy
announcements in the United States, the United Kingdom, the euro area, and Japan during …

Do all CSR news affect market value equally?

A Pérez, C López-Gutiérrez… - Social Responsibility …, 2020 - emerald.com
Purpose The purpose of this study explores the effects that media coverage of corporate
social responsibility (CSR) news related to primary stakeholders (eg customers, employees …

[PDF][PDF] Deteksi manajemen laba melalui perbedaan nilai absolut akrual diskresioner seputar seasoned equity offerings

D Perdana - Jurnal Economia, 2018 - academia.edu
Detecting Earning Managemeng by Examining the Changes in Absolute Value of
Discretionary Accrual in Relation to Seasoned Equity Offerings. This study aims to detect …