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 ...

This study aims to (1) identify the strengths, weaknesses, opportunities and threats (SWOT) which faced by small and medium industries (SMI), (2)measure the SMI competitiveness and performance, and (3)describe the empowerment ...

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, ...

Earnings management existed because it was impacted from accrual. Agency theory provides a view that earnings management issues can be minimized through monitoring mechanisms to align interests and differences between ...

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 ...

This research aims to analyze the pattern of earnings management practices by the long term and short term discretionary accrual model in LQ - 45 during 2004 to 2010. The samples are 165 firms by using the purposive ...

Earnings management existed because it was impacted from accrual basis. In practice, managers choose policies to maximize their utility and market value of the firm (Scott, 2006). Agency theory provides a view that earnings ...