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 ...

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 ...

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 ...

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 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 ...

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 ...