|
|
|
|
|
Kai-Ling Chen,Shen-Ho Chang,Teng-Shih Wang
Pág. 245 - 251
This paper explores how the interaction of four conditions (chief director stability, top management stability, family business and firms with big 4 auditor) results in restatements. This paper uses qualitative comparative analysis (QCA), which is a rela...
ver más
|
|
|
|
|
|
|
|
|
Chipo Mukonza,Godwell Nhamo
AbstractTrade, climate change, and the green economy are aspects that converge on the carbon footprint of organisations, products and countries. The carbon footprint is in turn linked directly to the grid emission factors (GEFs) of a country or sub-regio...
ver más
|
|
|
|
|
|
|
|
|
Mohamed H. Abdel-Azim, Awad E. A. Ibrahim
The current study examines the relationship between Historical Cost Accounting (HCA) and real earnings management. Accounting literature argues that HCA provides a chance for manipulation. HCA creates large unrealized capital gains/losses that are recogn...
ver más
|
|
|
|
|
|
|
|
|
Venny Karamoy,Grace Bernadette Nangoi
Pág. 41 - 55
ABSTRAK Ditengah persaingan bsinis yang ketat, perusahaan dituntut untuk mampu menguasai pasar, sehingga perusahaan perlu melakukan strategi penjualan secara kredit agar jumlah penjualan meningkat. Secara umum, piutang timbul karena adanya transaksi...
ver más
|
|
|
|
|
|
|
|
|
Eni Wuryani
Pág. 491 - 506
Company size has been assumed to be an influential factor in any businesses. Therefore, anycompany might be also induced by this factor when dealing with its performance. This researchaimed to analyze the effect of firm size on earnings management and co...
ver más
|
|
|
|