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Ade Maya Saraswati
Pág. 151 - 161
Abstract: This research aims to analyse the effect of tax and tunnelling incentive to transfer pricing with good corporate governance as a moderating variable. This research focuses on all mining companies listed on the Indonesian Stock Exchange in the p...
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Retnoningrum Hidayah,Ahwan Sholih,Linda Agustina,Rita Rahayu
Pág. 34 - 48
Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The populatio...
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Ayman Shehadeh, Mahmoud Daoud Daoud Nassar, Husam Shrouf and Mohammad Haroun Sharairi
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between aud...
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Li Zhao, Nathee Naktnasukanjn, Ahmad Yahya Dawod and Bin Zhang
The efficient capital markets hypothesis (EMH) posits that security prices incorporate all available information in capital markets. Nevertheless, real stock markets often exhibit speculative behavior due to information asymmetry and the limited rational...
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Rian Andriani,Disman Disman
Pág. in press
The health industry has the third highest voluntary turnover rate in the world; thus, the degree of participation in the health industry is still relatively low. Low employee engagement continues to make employee engagement an intriguing issue of study, ...
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Shailesh Rastogi, Geetanjali Pinto, Amit Kumar Pathak, Satyendra Pratap Singh, Arpita Sharma, Souvik Banerjee, Jagjeevan Kanoujiya and Pracheta Tejasmayee
The purpose of this study is to determine if the impact of transparency and disclosure (TD) levels on shareholders? current income (dividends) is moderated by technical efficiency (te) and profitability. The study employs econometrics on panel data from ...
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Chenyang Liu, Xinyao Wang, Ziming Bai, Hongye Wang and Cuixia Li
The implementation of digital technology has become paramount to facilitating green and low-carbon development in dairy farms amidst the advent of digital agriculture and low-carbon agriculture. This study examined the impact of digital technology implem...
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Naveed Ahmad, Aqeel Ahmad and Irfan Siddique
The burgeoning tourism and hospitality industry is plagued by numerous challenges that pose significant hurdles to its long-term success and sustainability. These challenges encompass a range of factors, including fierce competitive convergence, rapid ob...
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Ranthy Pancasasti, Mochamad Alvin Fikri , Yopi Ilham Akbar Putra , Risa Pusvitasari
Pág. 12 - 29
Background: Performance is the quality and quantity of an employee's work in fulfilling of employee primary responsibilities as an employee in accordance with the responsibilities assigned to them. Good performance will produce satisfactory results, but ...
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Dwi Suhartini,Rizdina Azmiyanti,Sofie Yunida Putri
Pág. 288 - 300
Academic fraud committed by accounting students is an important phenomenon to study. This study aims to examine the effect of professional commitment and achiavellian attitudes on whistleblowing intention with locus of control as a moderating variable. T...
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