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280.234  Articles
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The characteristic of industrial specialist auditors is that they have more information obtained from experience when auditing clients of industry specialists so that they can detect errors and irregularities that occur in financial statements.Companies t... see more

Islamic social reporting is the application of social functions that are based on sharia provisions. It does not only help the Muslims in deciding but also helps companies to ful?ll their obligations to God and the community. This study aims to ... see more

Purpose of the article: In Nigeria, it is not compulsory for listed companies to report their corporate social responsibility in their financial report. However, some firms are reporting their social responsibility to their stakeholders, while some compan... see more

Company size has been assumed to be an influential factor in any businesses. Therefore, anycompany might be also induced by this factor when dealing with its performance. This researchaimed to analyze the effect of firm size on earnings management and cor... see more

Integrated Reporting up to now is still prepared voluntarily, so that there are still very few companies that implement it. Using secondary data obtained from published annual financial statements of 20 state owned enterprises (SOE’s) from 2012-2018 (140 ... see more

In this study,the author investigate the relationship of firm performance, leverage, firm size, and firm growth on the agency cost. In the company’s life, there are several holders an important role in the company itself. Agency theory explains that the... see more

This study aims at determining the effect of tax planning, profit growth and firm size on earnings quality and also to test the effect of tax planning as moderating variable to influence of profit growth, size and earnings quality. This research is differ... see more

Issues raised in this research is how the influence of institutional ownership variable, independe board of directors, audit committee, and the size of the company to the level of disclosure in the company's Corporate Social Responsibility manufactur in I... see more

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