Audit quality and earnings management in less developed economies: the case of Saudi Arabia
کیفیت حسابرسی و مدیریت سود در اقتصاد فاقد توسعه (جهان سوم)
Hypothesis
H1: There is a negative relationship between BIG4 auditors and earnings management
H2: There is a negative relationship between a specialist auditor and earnings management
H3: There is a negative relationship between an unqualified opinion report and earnings management
H4: There is a negative relationship between auditor change and earnings management
H5: There is a positive relationship between timeliness and earnings management
Springer 2016
شماره تماس جهت سفارش: 09167533703
Institutional ownership stability and real earnings Management
ثبات مالکیت نهادی و مدیریت واقعی سود
Hypothesis
H1: Stable (long-term) institutional owners are associated with lower real
earnings management at investee firms
H2: The higher the stability in the ownership of pressure-insensitive institutional
investors, the lower is the firm’s ability to engage in real earnings management
Springer 2016
شماره تماس جهت سفارش: 09167533703
The Effect of Board Director’s Characteristics on Real Earnings Management:
Tunisian-Listed Firms
اثر خصوصیات هیات مدیره بر روی مدیریت سود واقعی: شرکت های پذیرفته شده در بازار بورس تونس
Hypothesis
H1: The board size is negatively related to sales manipulation
H2: The independence board is negatively related to firm sales manipulation
H3: The duality is positively related to sales manipulation
H4: The number of board meetings is negatively related to firm sales manipulation
Springer 2016
شماره تماس جهت سفارش: 09167533703
The Effect of Corporate Governance on Debt Financing Cost of Listed
Companies
اثر حاکمیت شرکتی بر هزینه تامین بدهی مالی شرکت های پذیرفته شده
Hypothesis
H1: Board of shareholders has direct influence on debt cost
H2: Board of supervisors has indirect influence on debt cost by monitoring daily
H3: Board of directors has indirect influence on debt cost though influence on
management
H4: Management takes charge of business affairs and conveys the intention
which has direct influence on debt cost
Springer 2016
شماره تماس جهت سفارش: 09167533703
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