Related party transactions and earnings management in Jordan: the role of ownership structure
Purpose The purpose of this study is to examine the relation between related party
transactions and both accrual and real earnings management practices in Jordanian …
transactions and both accrual and real earnings management practices in Jordanian …
Real earnings management in related party transactions: does sustainable development triangle (SDT) matters for business innovation in Nigeria?
Purpose The study aims to examine the association between the sustainable development
triangle and real earnings management (REM) and the moderating role of business …
triangle and real earnings management (REM) and the moderating role of business …
Corporate strategies and tax avoidance: Does corporate social responsibility matter?
D Sismanyudi, A Firmansyah - Jurnal Ekonomi Dan Bisnis, 2022 - ejournal.uksw.edu
This study aims to empirically analyze the effects of corporate diversification, customer
concentration, and related party transactions (RPTs) on tax avoidance. In addition, we …
concentration, and related party transactions (RPTs) on tax avoidance. In addition, we …
The association between related party transaction and tax avoidance in Indonesia
P Aryotama, A Firmansyah - AFEBI Accounting Review, 2019 - journal.afebi.org
This study aims to examine the association between related party transaction and tax
avoidance in Indonesia'Non-Financial Companies. Related-party transactions, as its name …
avoidance in Indonesia'Non-Financial Companies. Related-party transactions, as its name …
Religiusitas dalam Penghindaran Pajak: Studi Perusahaan di Indonesia
NA Budiman, B Bandi - Jurnal Akuntansi dan Bisnis, 2022 - jab.fe.uns.ac.id
The case of transfer pricing in Indonesia is still a major problem in the development of
multinational companies. For tax authorities, transfer pricing is thought to be a way to avoid …
multinational companies. For tax authorities, transfer pricing is thought to be a way to avoid …
PENGARUH TRANSAKSI PIHAK-PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA TERHADAP KINERJA KEUANGAN DAN MANAJEMEN LABA PADA …
WSB Susilo, J Jumadi, EP Lestari - Jurnal Ilmiah Manajemen …, 2024 - journal.stiemb.ac.id
Abstract Penelitian ini bertujuan untuk:(1) mengeksplorasi dampak transaksi antara
perusahaan dan pihak-pihak yang memiliki hubungan istimewa terhadap kinerja keuangan …
perusahaan dan pihak-pihak yang memiliki hubungan istimewa terhadap kinerja keuangan …
TRANSAKSI AFILIASI DAN KEPUTUSAN PENGENDALI AKHIR: PRAKTIK MANAJEMEN LABA
This paper aims to explore the relationship between affiliate transactions and earnings
management practices, focusing on the moderating role of ultimate controlling ownership …
management practices, focusing on the moderating role of ultimate controlling ownership …
Three essays on related-party transactions
Y Xie - 2024 - eprints.soton.ac.uk
This thesis explores transactions between related-parties by reviewing the vast literature in
this area. It also examines individual auditors' narcissism, one of the key psychological …
this area. It also examines individual auditors' narcissism, one of the key psychological …
[PDF][PDF] Jurnal Ekonomi dan Bisnis
D Sismanyudi, A Firmansyah - Jurnal Ekonomi dan Bisnis, 2022 - researchgate.net
Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh diversifikasi
perusahaan, konsentrasi pelanggan, dan transaksi pihak berelasi terhadap penghindaran …
perusahaan, konsentrasi pelanggan, dan transaksi pihak berelasi terhadap penghindaran …
Related party transactions and earnings management in manufacturing companies in Indonesia
R Yuliati, E Handayani, SM Christano… - … In Management and …, 2021 - jurnal.wima.ac.id
This study examines the effect of the number of related party transactions (RPT) on earnings
management through accruals and real earnings management in manufacturing companies …
management through accruals and real earnings management in manufacturing companies …