Financial statements prepared using the accrual basis give rise to accounting prudence. The main factor that causes prudence arise is conditions full of uncertainty, which creates caution, such as caused by Covid-19 pandemic. This study aims analyze differences in production before and during pandemic for companies with special notations (2018 – 2021). method used this a quantitative Paired T-T...

Tujuan penelitian ini adalah untuk mengetahui pengaruh financial distress, ukuran perusahaan dan leverage terhadap prudence pada properti & real estate yang terdaftar di bursa efek indonesia tahun 2017-2021. Data dalam merupakan data sekunder analisis menggunakan metode statistik deskriptif, uji asumsi klasik, F, t, regresi berganda dengan program IBM SPSS 26.0. Hasil menunjukkan bahwa vari...

The view that corporate psychopathy played a significant role in causing the global financial crisis, although insightful, paints a reductionist picture of what we present as the broader issue. Our broader issue is the tendency for psychopathy, narcissism and Machiavellianism to cluster psychologically and culturally as ‘dark leadership’ within global financial institutions. Strong evidence for...