1,720,963 research outputs found
CORPORATE GOVERNANCE AND SOCIAL DISCLOSURE: A COMPARATIVE STUDY OF LISTED HOSPITALITY INDUSTRIES IN SOUTH EAST ASIA
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The Effect of Investment, Free Cash Flow, Earnings Management, and Interest Coverage Ratio on Financial Distress
Get PDFThe purpose of this research is to test investments, free cash flow, earnings management, and interest coverage ratio are affecting the risk of financial distress in healthy enterprises.. Healthy companies can be seen from how large the value of working capital, retained earnings, income before tax, market value and sales implemented in the measurement of the financial difficulties model with the Altman Z-score method. Collection of data by purposive sampling and number of samples as many as 33 companies in the category of healthy companies. The results show that free cash flows and interest coverage ratio significant effect on the financial difficulties of healthy companies whereas investment and earnings management had no significant effect on the financial difficulties of healthy companie
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
PENGARUH VOLUNTARY DISCLOSURE OF FINANCIAL INFORMATION DAN CSR DISCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT
No full textThe Effect of Related Party Transaction and Tax Planning on Firm Value with Corporate Social Responsibility Reporting as a Moderating Variable(Study of Mining Companies Listed on the Indonesia Stock Exchange Period 2015 - 2019)
No full textThis study was conducted to examine the effect
of related party transaction and tax planning on firm
value with corporate social responsibility reporting as a
moderating variable. This study uses 34 samples from
annual reports of companies in the mining sector listed on
the IDX in 2015-2019. The sample in this study was
determined through the non probability sampling method
with purposive sampling technique. This research uses a
descriptive research type with a quantitative approach
using SPSS 21. The results of this study are that RPT
purchases have a significant positive effect on firm value,
RPT receivables have a significant negative effect on firm
value, while RPT payable and tax planning have no
significant effect on firm value. Then, based on the results
of this study, corporate social responsibility reporting is
only able to moderate the effect of RPT purchases on firm
value, while RPT receivables, RPT payable, and tax
planning are not able to function as mediating variables
Disclosure, Information Asymmetry and the Cost of Equity Capital: Evidence from Indonesia
No full textVariations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
The Influence of Financial Risk, Characteristics of the Audit Committee, and the Independence of the Board of Commissioners on Audit Report Lag
No full textThis study aims to analyze the effect of financial risk, the characteristics of the audit committee, and the independence of the board of commissioners on audit report lag. The variables used to test the financial risk are profitability (return on assets) and leverage (debt to assets), while the variables to test the characteristics of the audit committee are the expertise of the audit committee, the number of audit committee meetings, and the size of the audit committee. The population of this study is the manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2018-2020. The research sample used is as many as 132 manufacturing sector companies selected based on the purposive sampling method. The research method used is a quantitative method with panel data regression analysis. The results showed that profitability and the number of audit committee meetings had a significant negative effect on audit report lag, while leverage, audit committee expertise, audit committee size, and the independence of the board of commissioners had no effect on audit report lag
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