The Effect of the Proportion of the Board of Commissioners, Audit Committee, Asymmetric Information and Company Size on Earnings Management Practices

The objective of this study was to empirically determine whether there is a correlation between the proportion of the board of commissioners, audit committee, information asymmetry, and company size with earnings management in the consumer goods manufacturing companies sector listed on the Indonesia Stock Exchange during the years 2010-2012. The study aims to clarify any potential links between the identified variables. Data was extracted from the financial statements of each sample company, which were publicly available on the websites www.idx.co.id and ICMD. The study employed purposive sampling, gathering data from 15 companies over a period of three years, resulting in a total of 45 observations. The independent variables include the proportion of the board of commissioners, audit committee, information asymmetry, and company size, while earnings management serves as the dependent variable. The findings from our study utilizing panel data and regression models demonstrate that neither the proportion of the board of commissioners, audit committee, information asymmetry, nor company size have any impact on earnings management either partially or concurrently.

The Teaching of Stylistics at The Post-Graduate Level : A NUML Case Study

The Teaching of Stylistics at The Post-Graduate Level : A NUML Case Study Stylistics as an offshoot of both literature and language is a comparatively new subject. As such it has strong links with the disciplines, both of literature and language and it also serves to unite the two, through its very existence. As a subject it has so far been kept in the background and it is necessary to highlight its importance and bring it to the forefront; The present study seeks to attempt this by bringing to light the various institutions in Pakistan where Stylistics is being taught and through a comparative analysis to highlight the problems encountered by students/teachers of Stylistics and in so doing to recommend alternatives.