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)
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)
Ownership Structure and Earnings Management
Author(s): Nico Alexander
Affiliation: Trisakti School of Management, Kyai tapa No. 20, 11440, Jakarta, Indonesia
Keywords: Earnings Management; Ownership Structure; Institutional Ownership; Controlling Ownership; Foreign Ownership.
DOI
10.35609/afr.2020.4.2(1)
Received: March 10, 2019 |
Accepted: July 10, 2019
Type of Paper: Empirical | Vol. 4(2) Page: 38 – 42
Reference to this paper should be made as follows: Alexander, N.; 2019. Ownership Structure and Earnings Management, Acc. Fin. Review 4 (2): 38 – 42 https://doi.org/10.35609/afr.2019.4.2(1)
Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management
Author(s): Friska Firnanti, Kashan Pirzada, Budiman
Affiliation: Trisakti School of Management, Kyai Tapa No. 20, 11440, Jakarta, Indonesia
Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Kedah, Malaysia
Keywords: Company Characteristics; Corporate Governance; Audit Quality; Earnings Management; Agency Theory.
DOI
10.35609/afr.2020.4.2(2)
Received: March 13, 2019 |
Accepted: July 12, 2019
Type of Paper: Empirical | Vol. 4(2) Page: 43 – 49
Reference to this paper should be made as follows: Firnanti, F.; Pirzada, K.; Budiman. 2019. Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management, Acc. Fin. Review 4 (2): 43 – 49 https://doi.org/10.35609/afr.2019.4.2(2)
Earnings Management, Effective Tax Rate (ETR) and Book-Tax Gap (BTG)
Author(s): Jasrial, Susy Puspitasari, Ali Muktiyanto
Affiliation: Universitas Terbuka, Jalan Cabe Raya, Pamulang, 15418, Tangerang Selatan, Indonesia
Keywords: Book Tax Gap; Effective Tax Rate; Earnings Management; Accrual Total; Indonesia.
Received: January 28, 2018 |
Accepted: March 10, 2018
Type of Paper: Empirical | Vol. 3(1) Page: 33-43
The Effect of Corporate Governance, Ownership and Tax Aggressiveness on Earnings Management
Author(s): Nico Alexander , Silvy Christina
Affiliation: Trisakti School of Management, Kyai tapa No. 20, 11440, Jakarta, Indonesia
Keywords: Earnings Management; Corporate Governance; Ownership; Tax Aggressiveness.
Received: August, 3, 2017 |
Accepted: December, 21, 2017
Type of Paper: Empirical | Vol. 2(4) Page: 40-45