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Real and Accrual-Based Earnigs Management: Can A Qualified Auditor Detect It?
author : Dwi Ratmono.

This study examines whether management of public companies in Indonesia engage real earnings management to meet earnings benchmarks. This paper documents evidence consistent with firms committing real earnings management around earnings threshold for poor performing firms. Manager (more)

type: Journal - views

The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets
author : Hyun A. Hong, Mingyi Hung, Gerald J. Lobo
This study examines the impact of mandatory IFRS adoption on IPO
underpricing and the relative amount of IPO capital raised in foreign markets. Using a
difference-in-differences design, we find a decrease in IPO underpricing and an increase
in the relative proceeds from (more)
type: Journal - views

STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PELAKU USAHA MIKRO KECIL DAN MENENGAH DI SURABAYA
author : NIRMALAWATI
The purpose of this study was to determine the offender understanding of SAK ETAP SMEs based on gender, work experience, education, and training in Surabaya. Respondents of this study is the SMEs that keep records of individuals with SAK (more)
type: Tugas Akhir / Skripsi / Thesis - views

Consumer payment choice: Merchant card acceptance versus pricing incentives
author : C. Arango, K.P. Huynh, L. Sabetti
Using transaction-level data from a three-day shopping diary, we estimate a model of consumer payment instrument choice that disentangles the effect of merchant card acceptance from credit card pricing incentives (rewards) at the point-of-sale. The lack of merchant card (more)
type: Journal - views

PENGARUH LEVERAGE, UKURAN PERUSAHAAN, NILAI PERUSAHAAN, TERHADAP KINERJA PERUSAHAAN DAN KUALITAS CORPORATE GOVERNANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
author : MEIKE YULIA SUSANTI
Corporate Governance merupakan cara untuk memberikan keyakinan kepada pemasok dana perusahaan akan diperolehnya retruns atas nama investasi mereka. Dengan Good Corporate Governance diharapkan dapat mengurangi tingkat kebangkrutan perusahaan. Maka tujuan pada peneliti ini ingin melihat pengaruh leverage, ukuran perusahaan, (more)
type: Tugas Akhir / Skripsi / Thesis - views

What drives investment–cash flow sensitivity around the World? An asset tangibility Perspective
author : Fariborz Moshirian, Vikram Nanda, Alexander Vadilyev, Bohui Zhang