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Fatima Zahra Aliyat, Mohammed El Guilli, Laila Nassiri, Rachid Lahlali, Essaid Ait Barka and Jamal Ibijbijen
This study aimed to elucidate the impact of phosphate-solubilizing bacteria (PSB) and arbuscular mycorrhizal fungi (AMF) inoculation on sorghum growth within substrates derived from phosphate solid sludge, with the overarching objective of repurposing ph...
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Yuni Pristiwati Noer Widianingsih, Doddy Setiawan, Y. Anni Aryani and Evi Gantyowati
Firm-specific risk causes opinion differences on whether it relates to price informativeness or errors. The main difference is related to the disparity in information transparency. Therefore, this study tests the relationship between accrual management a...
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Sandy Harianto
Pág. 204 - 216
This study aims to explore the effect of political connections, external auditor quality, and family ownership on real and discretionary accrual earnings management practices in public companies in Indonesia. So far, previous studies have shown inconclus...
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Saraswati Rahayu, Stanly W. Alexander, Priscillia Weku
Pág. 1708 - 1717
Revenue is one of the signs of profit that is reported in the income statement, therefore an appropriate method of income treatment is needed so that transactions can be recognized, measured and disclosed accurately. The purpose of this research is to fi...
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Shikhil Munjal,Gurcharan Singh,Palvi Jearth
Pág. 19 - 26
This paper examined the consistency among accounting measures of earnings quality for companies listed on National Stock Exchange 500 over the period 2008 to 2020. Earning is one of the most significant corporate financial information. Any investment cho...
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William Power, Derek Sinnott, Patrick Lynch
Construction unknowingly plans for poor levels of productivity with substantial waste, inefficiency, and rework stemming from a proliferation of non-value-adding activities embedded within traditional delivery processes. This approach negatively influenc...
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Ananda Putra Nindhita Aulia Haqq,Gideon Setyo Budiwitjaksono
Pág. 319 - 332
A financial statement is a result of financial reporting that describes the results of an entity?s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they wa...
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Robin N. Romanus
Pág. 46 - 63
The purpose of this research is to help clarify the ambiguity surrounding market participants? pricing of earnings quality using one clearly observable indicator of low-quality earnings, accounting restatements. This study examines the effect pre-restate...
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Otniel Safkaur,Yohanis Sagrim
Pág. 241 - 249
One of the factors that triggered a lack of environmental financial reporting was caused by the application of records that were dishonest, not yet transparent and accountable effectively by various environmental government agencies in Indonesia. This st...
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Otniel Safkaur,Nunuy Nurafiah,Sugiono Paulus,Muhammad Dahlan
Pág. 250 - 258
The purpose of this study is to determine the effect of earnings management on financial performance. The company's reported profit is not clear because complex interactions include three factors, namely managerial motivation, accounting standards, and t...
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