Now showing items 1-6 of 6
Effect of Earnings Management, Intellectual Capital Disclosures, Information Asymmetry and Firm Size To Cost of Equity Capital
Cost of Equity Capital as a proxy of the value of firm based on the assessment of accounting and capital markets. This assessment is more towards the fair value of the equity, as associate book value, earnings, stock ...
The Model of Policy The Community Banking Services to Enhance Islamic Banking Competitiveness In Indonesian
This study aims to analyze the policy model of Islamic banking services in Indonesian . Data were taken from statistical publications of Islamic banking by Ototiritas Jasa Keuangan of 134 companies. Logistic model will ...
Earnings Management Practices on Companies In The Shariah Index (The comparative studies between STDAM and LTDAM in Indonesian stock exchange during 2004-2010 period)
Earning Management(EM) isa behavior of managers in presenting the financial statements, Managers choose accounting methods based on accounting standards for theincrease(decrease) in income for the period of the business ...
Identification of Earnings Management on The Company Listed on The Index LQ 45 in Indonesia Stock Exchange
(Fakultas Ekonomi Universitas Bengkulu, 2011-02-13)
Earnings management is a management action to maximize or minimize the portion of accruals in earnings. Management often perform earnings management for several reasons: first, because the use of the accrual basis of ...
Cost of Equity Capital and Real Earnings Management on Listed Companies in LQ-45 and Jakarta Islamic Index
This current issue of the changes in earnings management practice has moved on accrual earnings management to earnings management based on real activity. Earnings management practices had done by manager makes the ...
Implementation of Corporate Governance Mechanism and Earnings Management On Jakarta Islamics Index (JII) and LQ-45 Index
The purpose of this study examines the impact of Corporate Governance mechanism i.e institutional ownership, managerial ownership, size of board committee, independence of board committee, and the audit committee to ...