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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 ...
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 ...
Earnings Management Practices In Companies Listed In Jakarta Islamic Index-Indonesian Stocks Exchange
(Fakultas Ekonomi Universitas Bengkulu, 2011-02-13)
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 ...