Accounting, auditing, CSR, and the taxation in a changing environment : a study on Indonesia.
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Clasificación: | Libro Electrónico |
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Formato: | Electrónico eBook |
Idioma: | Inglés |
Publicado: |
New York :
Nova Science Publishers,
[2019]
|
Colección: | Business, Technology and Finance Ser.
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Temas: | |
Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Intro
- Contents
- Preface
- Section 1: Financial Accounting and Taxation
- Chapter 1
- The Effect of Investor Sentiments on the Stock Returns of Non-Financial Companies Listed on the Indonesian Stock Exchange, 2011-2015
- Abstract
- Introduction
- Literature Review
- Investor Sentiment
- Baker and Wurgler's Principal Component Analysis (BWPC)
- Investor Sentiment- CCI
- Efficient Market Theory and Behavioral Finance
- The Differences between Intrinsic Value and Market Value
- Efficient Market Form and Implications
- The Relevance and Potency of Behavioral Finance
- Hypothesis
- Investor Sentiment to Stock Return
- Accounting Information with Sentiment to Stock Price
- Sentiment and Required Rates of Return
- Research Method
- Samples
- Variables
- Investor Sentiment Index
- Investor Sentiment from Consumer Confidence Index
- High Sentiment Period
- Stock Price, Price Earnings Growth, and Return
- Stock Price
- Price Earnings Growth (PEG) as the Required Rate of Return
- Return
- Company Characteristics and Risk Free Rate
- Risk Free Rate
- Company Characteristics
- Models
- Investor Sentiment to Stock Return
- Moderation of Investor Sentiment on Accounting Information to Stock Prices
- Investor Sentiment to Required Rate of Return
- Analysis
- Investor Sentiment Index Trend Analysis
- Analysis of the Effect of investors on Monthly Average Stock Returns of 1 Month, and 3 Months Stock Prices from 1 April, and Monthly Average Stock Returns, 6 Months
- Analysis of Investor High Sentiment as Moderation
- Investor Sentiment to RRR
- Analysis of Investor Sentiment to Indonesian Capital Market in General
- Conclusion and Recommendations
- Conclusion
- Recommendations
- References
- Chapter 2
- Relationship between Intellectual Capital and Corporate Financial Performance of Firms in the Non-Financial Sector Industry: Empirical Study in Indonesia
- Abstract
- Introduction
- Literature Review
- Intellectual Capital
- Intellectual Capital Components
- From VAIC to MVAIC
- Intellectual Capital and Corporate Financial Performance
- Design and Methodology
- Research Sample
- Research Variables
- Development of Hypotheses
- Discussion
- Statistics Description
- Pearson Correlation Matrix
- Multiple Regression
- Conclusion
- Implication
- Research Limitation
- References
- Chapter 3
- Revenue Recognition of the Non-Financing Profit Margin Component on the Griya Swakarya Murabahah Financing Product
- Abstract
- 1. Introduction
- 2. Literature Review
- 3. Research Method
- 4. Discussion
- 4.1. Business Scheme
- 4.2. Business Risk
- 4.2.1. Capital
- 4.2.2. High Costs
- 4.2.2.1. Property Value (Inventory)
- 4.2.2.2. Maintenance Costs
- 4.2.3. Sales Time
- 4.2.4. Disaster
- 4.3. Revenue Recognition of the Non-Financing Profit Margin Component
- 4.3.1. Identifying the Contract
- 4.3.1.1. Character
- 4.3.1.2. Capacity
- 4.3.1.3. Capital