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670  Articles
1 of 67 pages  |  10  records  |  more records»
This study aims to examine the influence of human resources, information technology, and organizational culture on Indonesian local governments’ readiness in implementing accrual accounting system. The hypotheses were tested by using quantitative approach... see more

This study aims to examine the effect of implementing regional financial regulations, employee competence and organizational commitment on the successful implementation of accrual-based accounting information systems and their impact on the quality of acc... see more

This study aims to explore the effect of political connections, external auditor quality, and family ownership on real and discretionary accrual earnings management practices in public companies in Indonesia. So far, previous studies have shown inconclusi... see more

Research aims: This study aims to empirically prove the influence of profitability, solvency, liquidity, activity, dividend policy, and discretionary accruals on fixed-asset investment decisions.Design/Methodology/Approach: The researchers used consumer g... 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

O estudo objetiva identificar os efeitos dos accruals discricionários e das operações de hedge sobre o valor das empresas brasileiras, medido pela proxy Q de Tobin. Para tanto, realizou-se pesquisa descritiva, com abordagem quantitativa e análise document... see more

Objetivo: O objetivo deste estudo foi analisar a relevância dos lucros na determinação do valor de mercado das empresas de capital aberto no Brasil considerando os efeitos do gerenciamento de resultado via accruals discricionários.Metodologia: A amostra d... see more

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

The aim of the research is to investigate a substitution between accrual-based earnings management and real activities manipulation based upon the independence of the board of commissioners and the audit committee (number of audit committee members and nu... see more

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