Analysis the Effect of Financial Distress, Leverage and Free Cash Flow on Earnings Management
Author(s): Rifka Aulia Inayah, Amiruddin, Grace T. Pontoh
Affiliation: Department of Accounting, Hasanuddin University, Indonesia
Keywords: Financial Distress; Leverage; Free Cash Flow, Earnings Management.
DOI
10.35609/afr.2021.6.3(1)
Received: October 10, 2021 |
Accepted: December 31, 2021
Type of Paper: Empirical | Vol. 6(3) Page: 111 – 119
Reference to this paper should be referred to as follows: Rifka; Amiruddin; Pontoh, G.T. (2021). Analysis the Effect of Financial Distress, Leverage and Free Cash Flow on Earnings Management, Acc. Fin. Review, 6(3), 111 – 119. https://doi.org/10.35609/afr.2021.6.3(1)
Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance
Author(s): Mayang Sekar Pembayun Khamisan, Silvy Christina
Affiliation: Trisakti School of Management, Kyai Tapa 20, 11440, Jakarta, Indonesia
Keywords: Financial Distress, Tax Loss Carried Forward, Institutional Ownership, Managerial Ownership, Audit Committee, Audit Quality, Firm Size, Return on Assets, Cash Effective Tax Rate.
DOI
10.35609/afr.2020.5.3(1)
Received: September 10, 2020 |
Accepted: December 31, 2020
Type of Paper: Empirical | Vol. 5(3) Page: 87 – 94
Reference to this paper should be made as follows: Khamisan, M.S.P; Christina, S. 2020. Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance, Acc. Fin. Review, 5 (3): 87 – 94. https://doi.org/10.35609/afr.2020.5.3(1)
Corporate Governance and Earnings Management: Empirical Evidence of the Distress and Non-Distress Companies
Author(s): Theresia, Dewi Kurnia Indrastuti, Nico Alexander
Affiliation: Trisakti School of Management, Jakarta, Indonesia
Keywords: Financial Distress; Earnings Management; Non-Financial Distress; Indonesia Stock Exchange.
DOI
10.35609/afr.2020.5.4(3)
Received: December 23, 2020 |
Accepted: March 31, 2021
Type of Paper: Empirical | Vol. 5(4) Page: 23 – 30
Reference to this paper should be made as follows: Theresia; Indrastuti, D. K; Alexander, N. (2021). Corporate Governance and Earnings Management: Empirical Evidence of the Distress and Non-Distress Companies, Accounting and Finance Review, 5(4): 23 – 30. https://doi.org/10.35609/afr.2021.5.4(3)
Corporate Governance, Financial Ratios, Political Risk and Financial Distress: A Survival Analysis
Author(s): Farida Titik Kristanti and Aldrin Herwany
Affiliation: Faculty of Economics & Business, Telkom University, Indonesia.
Keywords: Financial Distress; Financial Ratios; Corporate Governance; Political Risk.
Received: February 4, 2017 |
Accepted: March 16,2017
Type of Paper: Empirical | Vol. 2(2) Page: 26 – 34