Board of director characteristics, institutional ownership, and accounting conservatism
NW Rustiarini, AWS Gama… - The Indonesian Journal …, 2021 - ijar-iaikapd.or.id
One of the determinants of conservatism is the characteristics of the board of directors.
Several studies have examined the relationship between board characteristics and …
Several studies have examined the relationship between board characteristics and …
Are CEO experience and financial expertise associated with financial restatements?¿ Existe asociación entre la experiencia del director general y los conocimientos …
Este estudio examina si la experiencia del director general (CEO) y los conocimientos
financieros afectan a las reformulaciones financieras (FR), y cómo lo hacen, investigando …
financieros afectan a las reformulaciones financieras (FR), y cómo lo hacen, investigando …
[PDF][PDF] Board characteristic and financial restatement
NKW Putri, NW Rustiarini… - Jurnal Keuangan Dan …, 2021 - researchgate.net
This study explores the role of board characteristics, namely the Board of Directors (BoD)
and the Board of Commissioners (BoC), on the possibility of financial restatement. BoD …
and the Board of Commissioners (BoC), on the possibility of financial restatement. BoD …
Purposive Sampling Technique and Ordinary Least Square Analysis: Investigating the Relationship Between Managerial Overconfidence, Transfer Pricing and Tax …
A Suryani, E Herianti - … of Professional Business Review: Int. J …, 2023 - dialnet.unirioja.es
Objective: This study investigates the relationship between managerial overconfidence,
transfer pricing, and tax risk, with a focus on tax management's moderating role. Theoretical …
transfer pricing, and tax risk, with a focus on tax management's moderating role. Theoretical …
The effects of the type and content of audit reports for financially stressed initial public offerings on information uncertainty
SE Kaplan, GK Taylor… - Auditing: A Journal of …, 2020 - publications.aaahq.org
SUMMARY The Public Company Accounting Oversight Board (PCAOB) has expressed
concern that audit reports do not contain sufficient variation to provide useful information to …
concern that audit reports do not contain sufficient variation to provide useful information to …
[HTML][HTML] The Likelihood of Financial Reporting Fraud: Does the Gender of CEO, CFO, Board of Commissioners, and Audit Committee Matter?
IK Julianti, F Fuad - Jurnal Akuntansi Bisnis, 2023 - journal.unika.ac.id
The purpose of this study is to examine whether the presence of women in executive
positions such as CEO, CFO, board of commissioners, and audit committee can reduce the …
positions such as CEO, CFO, board of commissioners, and audit committee can reduce the …
Determinants of Financial Reporting Quality: Testing the Status of Local Government as a Moderating Variable
SK Yudhanto, E Rahmawati - Journal of Accounting and …, 2025 - journal.umy.ac.id
Abstract Research Aims: This study aims to examine the effect of capital expenditure and
local government size on financial reporting quality, with local government status as a …
local government size on financial reporting quality, with local government status as a …
Does the income of the chief executive officer affect the quality of corporate financial statements? An evidence from industrial firms in Vietnam
QT Doan, TTN Nga, SNAC Darsono - Journal of Accounting and …, 2023 - journal.umy.ac.id
Research aims: This study examines the relationship between the CEOs' income and the
quality of financial statements of industrial firms listed on the Ho Chi Minh Stock Exchange …
quality of financial statements of industrial firms listed on the Ho Chi Minh Stock Exchange …
CEO ACCOUNTING EXPERTISE: ITS IMPACT ON FINANCIAL STATEMENT QUALITY IN INDONESIAN PUBLIC FIRMS
NH Sumarta, PG Amidjaya - TEMA, 2023 - tema.ub.ac.id
Following the growing access to firms' financial reports, we investigate the role of CEO
accounting expertise on financial report quality in Indonesian listed firms. We analyze …
accounting expertise on financial report quality in Indonesian listed firms. We analyze …
Fraud Hexagon Theory dalam Memprediksi Financial Statement Manipulation: Bukti dari Perusahaan Properti dan Real Estate yang Terdaftar di ISSI
ZP Mustafa, S Hadinata - 2024 - journal.iainkudus.ac.id
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dengan mengguanakan server luar negri yang membuatnya stabil agar player bermain …
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