this paper analyzes the relationship between capital structure and earning management. for analysing we used 119 non-financial companies that listed in tehran stock exchange from 2000 to 2008. the researchers will focus on comparing the jones model and the modified jones model, which are the two most frequently used model in empirical analysis nowadays. earnings management is a kind of manageme...

This study’s purpose is to analyse the influence of DAR, LDER, and TIER on Profitability. Populations data are taken food beverage companies listed in BEI from 2009-2011. Samples using purposive sampling method total samples used during study period 39 samples. Hypothesis this multiple linear regression. Based F test, results indicated have a significant effect partial Profitability was evaluat...

We develop a portmanteau test of extremal serial dependence. The test statistic is asymptotically chi-squared under a null of "extremal white noise", as long as extremes are Near-Epoch-Dependent, covering linear and nonlinear distributed lags, stochastic volatility, and GARCHprocesses with possib ly unit or explosive roots. We apply tail speci...c tests to equity market and exchange rate return...

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Quick dan Debt to Equity Ratio terhadap Kinerja Keuangan (ROA) pada Perusahaan Manufaktur periode 2016-2018. menggunakan metode kuantitatif data dikumpulkan melalui ICMD dari 12 perusahaan yang dipilh secara proposive sampling selama 3 tahun pelaporan analisis regresi linier berganda. Hasil berganda penelitian yaitu variabel (CR)...