Accounting

El papel del Consejo de Administración en la creación de valor en la empresa
El objetivo de este trabajo es analizar si el Consejo de Administración de las empresas cotizadas españolas crea valor en las mismas. Para ello, planteamos diferentes hipótesis que abordan la relación que existe entre el porcentaje de consejeros independientes y dominicales, así como el tamaño, actividad y dualidad de poder del Consejo de Administración con la creación de valor en la em...


Does return dispersion explain the accrual and investment anomalies?
Recent research shows that high return dispersion (RD) is associated with economic conditions characterized by high discount rates, which are not conducive to growth and investment. We propose that RD risk can explain the accrual and investment anomalies. We conduct asset-pricing tests that include RD as a potential risk factor and show that low-accrual and low-investment firms have significant...
The association of identifiable intangible assets acquired and recognised in business acquisitions with postacquisition firm performance
This paper extends the literature evaluating accounting practices for identifiable intangible assets and considers whether the application of these accounting practices changed on transition to IFRS. It finds no evidence of identifiable intangible assets acquired and recognised in business acquisitions being associated with postacquisition firm performance or changes in postacquisition firm per...


Managing audits to manage earnings: The impact of diversions on an auditor’s detection of earnings management
This study examines an aspect of earnings management that we refer to as audit management. We define audit management as a client’s strategic use of diversions to decrease the likelihood that auditors will discover earnings management during the audit. Specifically, we examine whether diverting auditors’ attention to either clean financial statement accounts or accounts that contain other e...
Pengaruh kesadaran wajib pajak, sosialisasi perpajakan, dan kualitas pelayanan terhadap kepatuhan wajib pajak dalam membayar pkb dan bbnkb
The purpose of this study was to determine the effect of taxpayer awareness , socialization taxation , compliance and quality of service to the taxpayer to pay motor vehicle tax ( PKB ) and the tax transfer tax motor vehicles ( BBNKB ) SAMSAT Office Denpasar on both simultaneously ( F test ) or partially ( t-test ) . Sampling was done by the method of incidental , the taxpayers who pay taxes PK...


Pengaruh financial distress, perubahan rentabilitas, pertumbuhan perusahaan klien dan opini audit pada pergantian auditor
Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, perubahan rentabilitas, pertumbuhan perusahaan klien dan opini audit terhadap pergantian auditor pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2008-2012. Data yang digunakan dalam penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2008-2012, dengan ...
Analisis tax planning dalam upaya meningkatkan optimalisasi pembayaran pajak penghasilan pada pt.chidehafu
Income taxis a taximposed onanyadditionaleconomic benefitderived bythetaxpayercan beused to increase thewealth ofthetaxpayer. In terms oftaxpayerto pay taxesusuallystrivestooptimize its tax burdencanbe achievedthroughtax planning. This studyaims to determinethe optimizationefforts to increaseincome taxpaymentscan be made byPT. Chidehafuthroughtax planningandtax planningimpactson thepayment ofin...

Faktor-faktor yang mempengaruhi kepatuhan pengrajin dalam memiliki npwp di kabupaten gianyar
The tax compliance problems is a fundamental problem in Indonesia. One kind indicator of tax compliance is to have a Taxpayer Identification Number (TIN). Given the taxpayer compliance have a TIN is an important factor for the increase in tax revenue, it is necessary to study the factors that affect adherence in Taxpayer have a Taxpayer Identification Number (TIN). The purpose of this study to ...
Analisis kinerja berbasis balanced scorecard pada koperasi xyz
Cooperatives require precise measurement of performance as the basis for determining the effectiveness of its business activities, not only be seen from its financial performance, but also from the other perspectives, such as, learning and growth, internal business processes, and customer. Therefore, Balanced Scorecard-based performance measurement can be used as a measurement of the performanc...

Pengaruh profitabilitas, leverage, dan arus kas bebas terhadap kebijakan deviden dengan good corporate governance sebagai variabel pemoderasian
The purpose of this study was to determine the effect of profitability, leverage, and free cash flow to dividend policy with good corporate governance as a variable pemoderasian. The results of hypothesis testing showed profitability, leverage, and free cash flow does not significantly influence the dividend policy. This study proves that good corporate governance is not able to moderate the re...
Evidence that the zero-earnings discontinuity Has Disappeared
Discontinuities in earnings distributions at zero have been widely cited as evidence of earnings management but not without controversy. Recent research suggests discontinuities may be mere artifacts of certain research design choices. We find that the well-known zero-earnings discontinuity disappears soon after passage of the Sarbanes-Oxley Act (SOX) and has not returned. We also find that nei...

Modelling client usage of e-statements: an empirical study in Malaysia
The objective of the current study was to investigate the major e-statement quality dimensions affecting the usage of e-statements by account holders in Malaysia, and to see how this use influenced behaviour. The study used a survey questionnaire distributed to a convenient sample of 1,000 bank account holders in Malaysia. An e-statement usage model was proposed based on a literature review and...
Forecasting stock index returns using ARIMA-SVM, ARIMA-ANN, and ARIMA-random forest hybrid models
The purpose of this paper is to develop and identify the best hybrid model to predict stock index returns. We develop three different hybrid models combining linear ARIMA and non-linear models such as support vector machines (SVM), artificial neural network (ANN) and random forest (RF) models to predict the stock index returns. The performance of ARIMA-SVM, ARIMA-ANN and ARIMA-RF are compared w...
Systemic risk and bank crises: lessons from banking industry ratings
This paper uses banking industry ratings produced by large credit rating agencies to investigate the factors affecting the vulnerability of a banking system. Unlike previous research, which looks at past episodes of systemic distress and uses binary dependent models over wide (and potentially heterogeneous) time windows, we focus on recent years only (2011 and 2012), covering almost 100 countri...
Is excess compensation associated with the amount and content of compensation-related risk disclosures in bank proxy statements?
We examine whether banks that paid higher levels of excess compensation prior to the financial crisis made more compensation-related risk disclosures in their proxy statements and made greater changes to their compensation practices following the financial crisis. If banks with higher excess compensation in 2006 perceive that excess compensation may be positively associated with risk-taking, th...