A fundamental question in accounting is whether and to what extent financial reporting
facilitates the allocation of capital to the right investment projects. Over the last two decades …

Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

Laporan keuangan merupakan suatu susunan daftar atau ringkasan sebagai
pertanggungjawaban manajemen perusahaan kepada pihak penilai yang dalam hal ini …

Overconfident managers overestimate future returns from their firms' investments. Thus, we
predict that overconfident managers will tend to delay loss recognition and generally use …

Since male CEOs dominate corporate leadership, the literature on top management
decision making suffers from an implicit masculine bias. Although research indicates that …

This course examines various conceptual and theoretical approaches to accounting,
including the implications of economics and finance on financial reporting. Focusing on …

Distinguishing sufficient conditions from necessary conditions is crucial in both theoretical
and empirical studies. We propose that the sufficiency condition for family involvement to …

We review recent literature on the role of financial reporting transparency in reducing
governance-related agency conflicts among managers, directors, and shareholders, as well …

We review accounting and finance research on corporate governance (CG). In the course of
our review, we focus on a particularly vexing issue, namely endogeneity in the relationships …

We review and evaluate the methods commonly used in the accounting literature to correct
for cross‐sectional and time‐series dependence. While much of the accounting literature …