Showing 1 - 10 of 73
of the companies listed on the Indonesia Capital Market and 384 observations in the industrial manufacturing sector for …
Persistent link: https://www.econbiz.de/10013256085
This paper investigates the relationship between bank debt and earnings management in private SMEs in a bank-oriented economy. In this study, we leverage a sample of 4866 Italian private SMEs from 2005 to 2012 and propose a new metric to isolate the annual increase in bank debt. The results of...
Persistent link: https://www.econbiz.de/10013255844
We analyse whether differences in earnings management practices in frontier countries can be explained by institutional settings, considering their diverse corporate governance environments, legal regimes, and accounting standards. Across 22 frontier market countries from 2000-2017, we find that...
Persistent link: https://www.econbiz.de/10012483311
The present study investigates the relationship between management characteristics (managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual-based earnings management) and the audit report readability of listed firms. In other words, this paper seeks to answer the...
Persistent link: https://www.econbiz.de/10012800596
Amid Lebanon's multifaceted economic crisis, this paper explores the intricate dynamics between political patronage … Management (PM), the study delves into how entrenched political elites and patronage networks have shaped Lebanon's financial …
Persistent link: https://www.econbiz.de/10014636153
whether the pollution haven hypothesis is proven in Indonesia. It utilized time series data of Indonesia during the 1971 … in Indonesia. A long-term relationship with CO2 emissions was observed from the model. In addition, unidirectional …
Persistent link: https://www.econbiz.de/10013164623
Indonesia to six member countries of the Organisation of the Islamic Cooperation (OIC) (Saudi Arabia, Malaysia, Pakistan, United … of Indonesia's exporters to six OIC Member countries are risk-averse. …
Persistent link: https://www.econbiz.de/10013164918
This study analyzes whether ongoing liberalization has resulted in more profound trade expansion for Indonesia versus … advantage and export specialization. Competition has increased between Indonesia and four regional trade partners: China, India …, Thailand, and Vietnam. Indonesia gained from trading primary materials while losing in some low-cost manufacturing sectors. The …
Persistent link: https://www.econbiz.de/10013164957
Empirical studies of the global liquidity spillover on Indonesia's economy are still relatively limited. Most of the … global contagion literature on Indonesia's economy focuses only on the effects of real shock (on output) due to financial … shock. We assert that the effect of global output on Indonesia macroeconomic conditions is a fairly relevant issue to be …
Persistent link: https://www.econbiz.de/10012799838
The village fund allocation is a policy strategy of the government of Indonesia for development in rural areas. Each … pro-job policy. It uses secondary data from the Ministry of Finance, Statistics Indonesia, and the National Development … Planning Agency from the period of 2015-2019 for 33 provinces of Indonesia. The data were analyzed using panel regression with …
Persistent link: https://www.econbiz.de/10012799850