The 12th Asian Academic Accounting Association ANNUAL CONFERENCE.
Teks penuh
Dokumen terkait
researcher is interested to research “ The Influence of Earnings Management on The Cost of Debt (An Empirical Study on Listed Consumer Goods Companies in Indonesia
This study aims to obtain empirical evidence about the effect on the activity of earnings management practices of Corporate Social Responsibility (CSR), and further examine the
The results of the study provide empirical evidence that earnings management is not influenced by tax planning and earnings management are affected negatively and
As conclusion, the findings of study indicates that the level of favouritism on gender and favouritism on social ties respectively low and moderately influence the
These results indicated that the tolerant cultivars have higher ability of aerenchyma formation, which promotes root system development, and probably root hydraulic conductance, both of
This research supports the result of Elfira 2014, which shows the bonus compensation have a positive and significant effect on creative accounting in the kind of earnings management..
His research found that pressure, opportunity, and rationalization had a significant influence on the occurrence of academic fraud in which these three factors were the driving factors
Variable Indicator Source SMEs Performance Ø Income elements Ø Sources of income Ø Cost Adipati 2018 Capital Structure Ø Business size Ø Influence on income Ø