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 ...

Earnings management is a phenomenon that is difficult to avoid because the impact of using the accrual basis for preparation of financial statements. The previous studies of earning management focus on accrual-based ...

This study aimed to examine the effect of the Sustainability reporting on earning management for all of companies participated in Indonesian Sustainability report Award (ISRA) 2015. Sustainability reporting is a testament ...

Previous studies show the existence of wage differentials between male and female auditors. In most cases, female auditors receive lower wage as compared to male auditors. The main objectives of this study are to identify ...

Islamic banking industry has been growth widely in the last few years related with the growth in the global economy. On the South East Asian (ASEAN), many countries which hold Islamic banks such as: Indonesia, Malaysia, ...

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 ...

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 ...

Previous studies examining earnings management from accruals perspective even though this model can`t describe the earning management practices completely. It ignored the relationship between accrual and cash transaction. ...

Earnings management is a phenomenon that is difficult to avoid because the impact of using the accrual basis for preparation of financial statements. The practice of earnings management can be viewed from two different ...