Earnings management: ESOP and corporate governance

YK Susanto, A Pradipta… - Academy of Accounting …, 2019 - search.proquest.com
The aim of this research is to provide empirical evidence about the influence of Employee
Stock Ownership Programs (ESOP), information asymmetry, leverage, profitability, firm size …

Is tax aggressiveness an indicator of earnings management?

YK Susanto, S Adrianne, K Pirzada - Polish Journal of Management …, 2019 - pjms.zim.pcz.pl
The objective of the study was to get the evidence empirical about the influence of tax
aggressiveness, director size, director independent, audit quality, managerial ownership …

Manajemen laba: tata kelola perusahaan dan aliran kas bebas

A Pradipta - Jurnal Bisnis Dan Akuntansi, 2019 - 31.jurnaltsm.id
The purpose of this study is to examine the factors that influence earnings management in
Indonesia. Those factors are profitability, leverage, firm size, audit committee, independent …

The Role Corporate Governance in Managing Financial Risk: A Qualitative Study on Listed Companies

I Moridu - The ES Accounting And Finance, 2023 - esj.eastasouth-institute.com
This qualitative study examines the role of corporate governance in managing financial risk
within Company X, a pseudonymized listed company based in West Java. Corporate …

[PDF][PDF] Corporate tax avoidance, free cash flow and real earnings management: Evidence from Nigeria

AH Abubakar, N Mansor… - Universal Journal of …, 2021 - academia.edu
Financial statements are supposed to convey comprehensive information about firms'
financial position, performance and changes in financial positions to assist a wide range of …

Tata Kelola Perusahaan, Aliran Kas Bebas Dan Manajemen Laba

F Florencia, M Susanty - Jurnal Bisnis Dan Akuntansi, 2019 - jurnaltsm.id
The purpose of this study is to examine the factors that influence earnings management on
non financial companies that listed in Indonesia Stock Exchange. These factors are firm size …

FACTORS AFFECTING EARNING MANAGEMENT IN MANUFACTURING COMPANIES ON THE INDONESIAN STOCK EXCHANGE

A Rakhmawati, M Siahaan… - … RESEARCH ON SHARIA …, 2024 - transpublika.com
The aim of this study is to gather empirical data on how factors like growth, company size,
return on assets, debt ratio, size of audit firm, presence of an independent board of …

[PDF][PDF] Earnings management and debt maturity: Evidence from Italy

A Rey, D Tuccillo, F Roberto - Corporate Ownership and Control, 2020 - researchgate.net
Earnings management and debt maturity: Evidence from Italy Page 1 Corporate Ownership &
Control / Volume 17, Issue 3, Spring 2020 179 EARNINGS MANAGEMENT AND DEBT …

Accrual Earnings Management, Real Earnings Management and Firm's Value of Quoted Manufacturing Companies in Nigeria

OC Olatunji, AM Juwon - EuroEconomica, 2020 - ceeol.com
This study investigated relationship between accrual-based earnings, real-based earnings
management and firm's value of listed manufacturing companies in Nigeria. The secondary …

The impact of board diversity on earnings management in Kuwait

A Alqatan - Journal of Financial Reporting and Accounting, 2024 - emerald.com
Purpose This paper aims to examine the consequences of board diversity (BD) in Kuwait. In
particular, it examines the impact of BD (gender, age and nationality) on earnings …