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Idiosyncratic Risk and Asset Pricing : Study at Companies Listed on Indonesia Stock Exchange

Asri, Marselinus - 2017

This study aims to investigate the Accrual Principles in Accounting that contained in the Company's Financial Statements. The accrual principle is reflected in the Balance Sheet and Income Statement. Accrual measurements in the Balance Sheet are measured using Persistence Current Operating...

Persistent link: https://www.econbiz.de/10012953538

Do investors experience heuristics in earnings forecasting?

Praditha, Riza; Haliah, Haliah; Habbe, Abdul Hamid; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 2, pp. 686-694

This research aims to examine empirically the overreliance on representativeness heuristic and anchoring-adjustment influences experienced by investors in forecasting future earnings. This research was a laboratory experiment with a design of 2x2 full factorial between subject. The results...

Persistent link: https://www.econbiz.de/10012502444

Measuring internal auditor's intention to blow the whistle (a Quasi-experiment of internal auditors in the local government)

Habbe, Abdul Hamid; Rasyid, Syarifuddin; Arif, Hermita; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 20 (2019), pp. 224-233

This study measures the cognitive moral development and tests its interaction with antecedent variables of prosocial behaviour such as fraud level, the status of person committing fraud and cohesiveness in affecting the willingness of internal auditors of local government (APIPs) to be a...

Persistent link: https://www.econbiz.de/10012020184

Board of directors and CSR disclosure in Indonesian banking industry : does education matter?

Prabowo, M. Agung; Iswaningtyas, Andryan; Syofyan, Efrizal - In: International journal of trade and global markets 10 (2017) 4, pp. 322-338

Persistent link: https://www.econbiz.de/10011863555

The effect analysis of earning management and family control on the Z-score model of financial distress prediction

Haji-Seseang, Rahmawati; Habbe, Abdul Hamid; Rasyid, … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 24 (2023) 2, pp. 405-415

The validity of the use of financial statements as a source of information for detecting financial distress is questionable because of the opportunistic behaviour of the company’s management. This study aims to analyse the effect of accrual earnings management, real earnings management, and...

Persistent link: https://www.econbiz.de/10014502215

Measuring internal auditor's intention to blow the whistle (a Quasi-experiment of internal auditors in the local government)

Habbe, Abdul Hamid; Rasyid, Syarifuddin; Arif, Hermita; … - In: Verslas: Teorija ir praktika / Business: Theory and Practice 20 (2019), pp. 224-233

Persistent link: https://www.econbiz.de/10012703543

Do investors experience heuristics in earnings forecasting?

Praditha, Riza; Haliah, Haliah; Habbe, Abdul Hamid; … - In: Verslas: Teorija ir praktika / Business: Theory and Practice 21 (2020) 2, pp. 686-694

Persistent link: https://www.econbiz.de/10012703635

The exploration of effect of financial performance to the public welfare

Habbe, Abdul Hamid - In: International Journal of Law and Management 63 (2021) 5, pp. 464-478

Purpose The purpose of this paper is to test the effects of the financial performance of local governments to the level of welfare in 25 city/regency in South Sulawesi during 2009–2014. Design/methodology/approach The financial performance is measured by the rate of local autonomy, the...

Persistent link: https://www.econbiz.de/10014782110