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97.875  Articles
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The importance of strange accounting theory positions is  used to explain accounting facts accurately and must have logical consistency. Theorists widely use accounting theory in an attempt to explain current phenomena by using robust accounting theo... see more

Drawing on the new institutional sociology theory, this study aims at exploring the implementation of environmental accounting. We analysed sustainability and annual reports of 39 manufacturing companies in Indonesia from 2010 to 2017. The hypotheses of t... see more

The objective of this study wasto examine the influence of Pressure, Opportunity and Rationalization in the Theory of Fraud Triangle and Subjective Norm in the Theory of Reasoned Action on Academic Cheating of Accounting Education in Timor-Leste. Triangle... see more

Drawing on the new institutional sociology theory, this study aims at exploring the implementation of environmental accounting. We analysed sustainability and annual reports of 39 manufacturing companies in Indonesia from 2010 to 2017. The hypotheses of t... see more

This purpose of this research tests the influence of a company’s financial distress on its accounting conservatism. This research is experience influence the prediction difference between positive accounting theory and signaling theory about the influence... see more

This study aimed to determine the effect of leverage and firm size toward earnings management. This study used a sample of the financial report data from manufacturing companies listed on the Indonesia stock exchange for the 2013-2017 period. The data ana... see more

Earnings management practice related to a variety incentives to maximize fi rms value orto increase manager welfare. Many researchers focused on 3 main incentives for earnings managementpractice, as explained in positive accounting theory, that were incen... see more

Accounting researchs on corporate governance and earnings management refers to the positive accounting theory and agency theory. Most of the result empirical studies showed that implementing of good corporate governance (GCG) negatively affect to earnings... see more

This study aims to apply an alternative detection model to prove that the earnings management will be occured when a company has long-term debts as well as the pressure of operating income. Generally, the literature study of earnings management indicates ... see more

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