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266.398  Articles
1 of 26.641 pages  |  10  records  |  more records»
Research aims: This study aims to measure the correlation between the Indonesian government accounting system's accrual basis and fiscal transparency quality. Furthermore, this study deepens the research results through focus group discussion (FGD) at Lin... see more

Given the significance of accrual accounting to financial reporting, it is important for students to understand why accounting standard setters have chosen accrual basis over cash basis accounting. This teaching case illustrates the superiority of accrual... see more

The convergence process of Brazilian Accounting Standards Applied to the Public Sector (NBCAPS) to the International Public Sector Accounting Standards (IPSAS) brought into focus the discussions on the use of a mixed method in the public sector. The aim o... see more

The purpose of writing this article is to explore and understand more deeply what kind of Accrual Basis and Cash Basis and what is behind the change of Cash Basis method to Accrual Basis on public sector organization and why Accrual Basis is better than C... see more

At the reformation era, the claim of transparency in all of area is the important thing. This claim happens mostly in governmental sector as core public organization that must give services for public needs. Basically, government is public believe holder,... see more

The purpose of writing this article is to explore and understand more deeply what kind of Accrual Basis and Cash Basis and what is behind the change of Cash Basis method to Accrual Basis on public sector organization and why Accrual Basis is better than C... see more

Abstract. This study tests the effect of audit committee activeness on earning management in Indonesia. The conceptual framework refers to agency theory which states that the level of activeness is the main foundation for audit committee to improve the ef... see more

The purpose of this study is to analyze the effect of current tax, deferred tax expense, and accrual basis towards earnings management. The object of this study are manufacturing companies in consumer goods sector that are listed in Bursa Efek I... see more

The article deals with the formation and development evolution of the accounting concept of amortization and depreciation of fixed and intangible assets. The methodological sense of the amortization and depreciation accrual processes and the resulting met... see more

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