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66.137  Articles
1 of 6.615 pages  |  10  records  |  more records»
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

 In this study, the relationship between quality of accruals and cost of debt, with emphasis on the quality of audits in companies listed on the Tehran Stock Exchange has been studied. The size of company and the rate of return on assets are con... see more

The purpose of this study is to examine the effect of transparency of reserve account disclosure on accrual earning management, and also to examine the role of audit quality as a moderator for the effect of transparency of reserve account disclosure on ac... 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

This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies of FRQ: (i) earnings quality; (ii) conservatism; and (iii) accruals quality. Our purpose is to analyze the effect of a good FRQ on fina... see more

This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia. The financial statements used in this stu... see more

The study examined the effect of corporate governance and audit quality on the quality of earnings. Corporate governance with board diversity is measured from the aspect of age and educational background members of the board of directors. Audit quality is... see more

This research aims at analyzing the effects of management ability, independent directors and the total number of directors on the board to earning quality that is measured by restatement, earning persistence, and accrual quality. The research populations ... see more

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