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307.643  Articles
1 of 30.765 pages  |  10  records  |  more records»
The proportion of independent commissioners and the number of audit committee meeting. Data analysis method used is descriptive analysis method and hypothesis testing. The result in this study showed the average level of mandatory disclosure compliance af... see more

The purpose of this study is to examine what extent of disclosure segmental reporting after IFRS convergence in Indonesia. The great value of this study is highlighted by the effort to empirically investigate the beginning impact of segmental disclosure s... see more

This article discusses the level of community compliance in Ponorogo district with the Covid-19 health protocol. The Covid 19 pandemic has spread on a global scale. This has implications for many sectors. In Indonesia itself has implemented the Health Pro... see more

This article discusses the level of community compliance in Ponorogo district with the Covid-19 health protocol. The Covid 19 pandemic has spread on a global scale. This has implications for many sectors. In Indonesia itself has implemented the Health Pro... see more

The need to build a single European market and to ensure the competitiveness of the community capital markets led to the involvement of European Union in the convergence process taking place on a global level in the realm of financial reporting. This pape... see more

Editorial – Revista Ambiente Contábil – Volume 13 – Número 2 – Ano 2021 (Jul./Dez. 2021)A Revista Ambiente Contábil (Ambiente) apresenta na sua 26ª edição 19 (dezenove) artigos que tratam de assuntos relevantes para a área contábil; 01 (uma) resenhas de l... see more

The aim of this research is to determine whether the implementation of the International Financial Reporting Standards (IFRS) in the companies of the financial sector listed on the Colombian Stock Exchange has greater relevance compared to the previous ac... see more

This study investigated the impact of the Indonesian tax administration reform on tax compliance and tax revenue. I used merged provincial-level data obtained from two main sources: Directorate General of Taxes (DGT) and Indonesia Statistic, and I applied... see more

This study aims at providing empirical evidence about the impacts of IFRS convergence on earnings management and examining the differences of the level of earnings management between before and after full IFRS convergence.The research objects were manufac... see more

1 of 30.765 pages  |  10  records  |  more records»