We provide evidence that firms managed by CEOs with high general ability, or broad
experience in their background, are more likely to utilize discretionary accruals to manage …

We provide evidence that firms managed by CEOs with high general ability, or broad
experience in their background, are more likely to utilize discretionary accruals to manage …

This study aims to analyze the different reflexes of business cycle phases on matching
quality from revenues and expenses. We examine data from companies listed on G20 group …

This study examines the impact of earnings management practices—as measured by
companies' discretionary accruals (DACC) level—and managerial ability (MA), on the …

This study aims to determine the impact of the application of the matching concept on the
recognition of post-employment benefits based on Law No. 13 of 2003 in conjunction with …

PT SAS merupakan perusahaan jasa konsultasi keuangan berlokasi di Kabupaten Badung
yang berdiri semenjak Tahun 2018, sampai saat ini belum mengakui kewajiban imbalan …

Analisou os reflexos do contexto econômico no matching quality das cooperativas de
crédito singulares brasileiras, no período de 2008-2021. Os dados foram coletados da base …

Financial statements are the basis for consideration for stakeholders in making economic
decisions. This study aims to determine the consistency of preparation of BUMDesa financial …