Although financial statements are extremely important to investors in decision-making
processes, their reliability can be affected by earnings management (EM) practices, which …

The main aim of the article is to estimate the value of and indicate the most significant
industrial risk factors associated with the Central-Eastern Europe coal mining industry. The …

The study examined the effect of earnings quality on book value of quoted companies in
Nigeria from 2000 to 2016. A sample of 51 firms was purposively selected for the study out of …

In this study, we examined the sector food and beverage as many as 15 companies.
However, the number of companies that meet the criteria as a sample is only 8 companies …

The specialized economic literature has debated and analysed from an empirical point of
view the importance of the content of the interim financial reports made by companies for …

Tujuan penelitian ini adalah untuk mengetahui (1) pengaruh orientasi pasar dan orientasi
teknologi terhadap kinerja bisnis UKM industri kreatif sub-sektor kerajinan di Nusa …

This study examined implementation critical success factors and ASC 606 implementation
dynamics. The study argued organizational dynamics that strengthen change …

Purpose: This article discusses the relationship between accounting regulations and
neoliberalism. It will also discuss changes to the conceptual framework developed by the …

The article explores the process of development the evaluation of market value of the
enterprise in the system of accounting and analytical support. The purpose of our research is …

Penelitian atas fair value accounting menyelidiki tentang relevansi informasi yang diperoleh
melalui penerapan prinsip nilai wajar (fair value principle) serta perbandingannya dengan …