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Impacts of spouse and children entities on environmental disclosure: Analyzing the mediating job of earnings management and board independence
IDI provides World Community Goods on several different subjects applicable into the perform of SAIs. These publications adhere to a rigorous protocol of high-quality assurance and therefore are freely accessible to all.
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АНОТАЦІЯ This paper examines irrespective of whether family-managed and fiscally nutritious companies apply earnings administration. The information selection focuses on non-monetary corporations shown around the Indonesia Inventory Exchange with the fiscal yr 2017–2019. Family members and economically healthier companies are important predictor variables for predicting earnings administration behavior. Jones’s (1991) modified cross-sectional design measures discretionary accruals (the earnings management indicator). This review reveals a damaging romance in between relatives entities and earnings management methods, suggesting that loved ones-managed companies are more likely to report the next quality of earnings.
Pramono menegaskan, materi yang akan dibawakannya dalam debat sudah pelan-pelan disosialisasikan kepada masyarakat. Oleh sebab itu, ia sudah siap untuk menghadapi Ridwan Kamil dan Dharma Pongrekun dalam debat perdana nanti.
Also, he has participated in quite a few Intercontinental workshops and courses and has contributed being a speaker in Global message boards, such as the United Nations conferences on SDGs and within the INTOSAI Congress.
“Consequently, by auditing the finances, performance, and any other factors to analyze sure features, we have been accessing which Handle method and risk evaluation from the continuing method were being staying stalled,” BPK’s deputy chairman, Agus Joko Pramono, stated for the duration of an anti-corruption workshop on “Corruption Detection and Avoidance” televised in this article on Tuesday.
As IDI’s Board prepares for its Conference on 25 March 2021, agus joko pramono we requested Dr. Pranomo a handful of questions about governance and what it means to generally be a fresh member with the Board.
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"Kemudian untuk substansi materi tentang debat yang untuk tanggal six saya juga sedikit-sedikit kan sudah mulai kami sosialisasikan, kami keluarkan," katanya.
Pramono menegaskan, materi yang akan dibawakannya dalam debat sudah pelan-pelan disosialisasikan kepada masyarakat. Oleh sebab itu, ia sudah siap untuk menghadapi Ridwan Kamil dan Dharma Pongrekun dalam debat perdana nanti.
The board can follow up on this type of detection by conducting investigative audit, either according to its initiative or the requests of regulation enforcement officers, he discussed.
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Lolosnya Tanak mendapatkan sorotan karena memiliki pandangan yang kontroversial terkait tindak pidana korupsi. Ia mendukung keadilan restoratif tidak hanya diterapkan untuk kasus tindak pidana umum, tetapi juga kasus korupsi.