This investigation expects to inspect and analyze the effect of derivative transactions on
earnings management, the role of corporate tax avoidance in moderating effect of derivative …

Penelitian ini dilakukan untuk mengetahui lebih dalam mengenai relevansi nilai dari laba,
nilai buku ekuitas, arus kas operasi, dan ukuran perusahaan serta pengaruh konservatisme …

This study empirically investigates the effect of disclosure elements of integrated reporting
on firm value. Business complexity is used as a moderating variable in the effect of …

Informasi akuntansi berperan krusial dalam pembentukan pasar modal yang efisien. Pasar
modal akan efisien apabila semua informasi yang relevan tercemin pada harga saham …

This paper describes empirical evidence which investigates the effect of boards'
characteristics and voluntary disclosure on the accounting information value relevance …

Subject and purpose of work: The aim of this study is to analyse the profitability level of
industrial companies in various phases of their lifecycle. Materials and methods: The article …

One of the most important roles of financial reporting is improving the firms' investment
decisions; however, there is not much supporting evidence for this claim in emerging …

Suatu kandungan informasi dari laporan keuangan yang dipublikasikan dikatakan memiliki
relevansi nilai apabila mampu merevisi keyakinan investor yang tercermin dari reaksi pasar …

Przedmiot i cel pracy: Celem opracowania jest analiza poziomu rentowności
przedsiębiorstw przemysłowych w różnych fazach cyklu ich życia. Materiały i metody: W …

Numerous empirical studies have consistently highlighted a significant inverse correlation
between a firm's profitability and its choice of capital structure, aligning with the pecking …