Earnings Quality
CONCLUSION THE IMPACT OF IFRS CONVERGENCE ON EARNINGS QUALITY OF INDONESIAN MANUFACTURING FIRMS.
... 2. The examined measure of earnings quality is only limited to two accounting-based measures, discretionary accruals and earnings smoothness. The use of additional measures including market-based ...
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Earnings quality in ex‐post failed firms
... analyses earnings quality in a large sample of UK bankrupt ...in earnings manipulation which may begin up to four years prior to ...the quality of earnings reported by ex-post failed ...
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THEORETICAL BACKGROUND AND HYPOTHESIS DEVELOPMENT THE IMPACT OF IFRS CONVERGENCE ON EARNINGS QUALITY OF INDONESIAN MANUFACTURING FIRMS.
... in earnings quality has made significant progress in implementation issues or issues related with earnings ...of earnings quality uses a proxy or measure that is viewed as an indication ...
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INTRODUCTION THE IMPACT OF IFRS CONVERGENCE ON EARNINGS QUALITY OF INDONESIAN MANUFACTURING FIRMS.
... earnings quality. Francis et al. (2004) identify two main categories for earnings quality measures: 1) accounting-based measures which use only accounting information and 2) market-based ...
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THE INFLUENCE OF THE LEVEL OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES TO EARNINGS QUALITY THE INFLUENCE OF THE LEVEL OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES TO EARNINGS QUALITY.
... Praise and glory are to Jesus Christ, the God Almighty, for His mercy and His blessings within my college years in Universitas Atma Jaya Yogyakarta; especially during my thesis writing process. I give thanks to Him for ...
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INTERNAL GOVERNANCE MONITORING AND EARNINGS QUALITY
... toward earnings quality and calls for more empirical research, investigates the relationship of internal governance monitoring mechanisms with the quality of financial ...uses earnings ...
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PENGARUH RASIO CAMEL TERHADAP EARNINGS QUALITY PADA BANK PERKREDITAN RAKYAT (BPR) DAMATA ARTA NUGRAHA LAMONGAN.
... Krisis Ekonomi yang melanda Indonesia pada dekade akhir 1990-an. Menyebabkan selurus potensi ekonomi berada diambang kebangkrutan. Sektor riil yang juga di pengaruhi oleh sektor jasa keuangan (perbankan) terkena ...
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Analysts’ perceptions of ‘earnings quality’
... the quality of earnings is not purely an accounting ...management quality and discus- sions with management on ostensibly non-ac- counting subjects are a more important source of information than the ...
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Earnings quality, bankruptcy risk and future cash flows
... (1996). Earnings data are de- composed into cash flows, normal accruals and ab- normal (discretionary) accruals, and are then used to explain one-year-ahead cash flows within an OLS regression ...reduced ...
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Pengaruh Earnings Quality terhadap Firm Value dengan Financial Performance sebagai variabel intervening pada perusahaan yang terdaftar pada perusahaan LQ 45
... ini earnings quality didefinisikan sebagai kemampuan laba dalam merefleksikan kebenaran laba perusahaan dan membantu memprediksi laba mendatang dengan mempertimbangkan stabilitas dan persistensi laba ...
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THE INFLUENCE OF AUDIT COMMITTEES’ CHARACTERISTICS ON EARNINGS QUALITY : EVIDENCE FROM INDONESIA
... unexpected earnings to cumulative abnormal ...unexpected earnings to cumulative abnormal return such as CEO stock ownerships, earnings persistence, market beta, percentage of reporting loss and ...
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THE INFLUENCE OF THE LEVEL OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES TO EARNINGS QUALITY.
... that earnings management can be ...in earnings management and vice versa. When company less engage in earnings management their quality of earnings will ...to earnings management ...
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Pengaruh Earnings Management Terhadap Firm Value Dengan Earnings Quality Sebagai Variabel Intervening
... pengaruh earnings quality yang diproksikan oleh standard deviasi terhadap firm value adalah ...proxy earnings quality terhadap firm value, jadi semakin rendah angka standard deviasi yang ...
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THE IMPACT OF CONSERVATISM TO EARNINGS QUALITY OF LISTED MANUFACTURING COMPANY IN INDONESIA.
... reducing earnings management practice. The low level of earnings management results in higher earnings quality, as earnings in formation reflect company’s real ...lower earnings ...
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Pengaruh Earnings Management Terhadap Financial Performance Dengan Earnings Quality Sebagai Variabel Intervening
... pengaruh earnings management terhadap earnings quality adalah ...antara earnings management terhadap earnings quality, jadi semakin tinggi earnings management maka akan ...
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THE IMPACT OF IFRS CONVERGENCE ON EARNINGS QUALITY OFINDONESIAN MANUFACTURING FIRMS THE IMPACT OF IFRS CONVERGENCE ON EARNINGS QUALITY OF INDONESIAN MANUFACTURING FIRMS.
... Results from the data analysis tests indicate no significant difference for the measure of discretionary accruals, but significant difference for earnings smoothness. The full implementation of IFRS convergence ...
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THE IMPACT OF CONSERVATISM TO EARNINGS QUALITY OF LISTED MANUFACTURING COMPANY IN INDONESIA THE IMPACT OF CONSERVATISM TO EARNINGS QUALITY OF LISTED MANUFACTURING COMPANY IN INDONESIA.
... student, I have been through many happy and sad moments. Those precious memories and experiences give me the ability to learn continuously. The knowledge, especially in accounting can give me the ability to write thesis ...
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Pengaruh Earnings Management Terhadap Stock Return Dengan Earnings Quality Sebagai Variabel Intervening
... (sustainable earnings), apabila pendapatan yang dihasilkan tidak berkelanjutan (unsustainable earnings) maka pendapatan tersebut dianggap memiliki kualitas yang ...
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The Effect of Financial and Non-Financial Variables to Firm Performance: Comparison Between Indonesia and Thailand | Yusrianti | Jurnal Akuntansi dan Investasi 834 6032 1 PB
... Equity, Earnings per Share, Market Value Added as financial variables and Earnings Quality, Institutional Ownership, Independent Commissioner, Audit Committee, Corporate Social Responsibility as ...
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THE IMPACT OF OWNERSHIP STRUCTURE, AUDIT QUALITY, AND FIRM SIZE TOWARD EARNINGS MANAGEMENT THE IMPACT OF OWNERSHIP STRUCTURE, AUDIT QUALITY, AND FIRM SIZE TOWARD EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES MANIPULATION.
... Management .............................................................. 58 4.7.2 Managerial Ownership and Real Earnings Management 59 4.7.3 Audit Quality and Real Earnings Management ............. ...
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