Tujuan penelitian ini adalah untuk memperoleh bukti empiris pengaruh earning persistence
dan income smoothing terhadap future earning response coefficient (FERC) dengan …

The economic growth has been propelled by substantial changes in the monetary
framework, the relaxation of financial limitations, and the incorporation into the international …

This paper aims to determine whether tax avoidance, sustainability reporting, and earnings
management affected firm value. Samples were collected from 80 companies listed on the …

The purpose of this research is to examines the effect of carbon emission disclosure and
transparency on financial performance moderated by the green intellectual capital index …

The dimension of the audit committee influences effective corporate management and can
control risks arising from uncertainty, playing a vital role in enhancing a company's value …

The company must pay attention to factors influencing its performance. Prolonged financial
distress can lead to bankruptcy, especially when market risks increase. Good corporate …

The objective of this research is to obtain empirical evidence about the effect of financial
reporting quality on firm value. Financial reporting quality is measured using two proxies …

Objective Objective: In recent years, the focus on earnings characteristics has intensified,
spurred by the financial disclosures of some major corporations. Financial analysts and …

Firm value is a concern for the market, so it is crucial for the public bank. The research aims
to test whether sustainability disclosure can reduce market pressure due to changes in …

This study aims to determine the effect of female directors on the probability of financial
distress in companies listed on the Indonesia Stock Exchange from 2016 to 2021, except the …