4 articles in this issue
Ikponmwosa Michael Igbinovia,Bamidele Oyakhiromhe Agbadua
The study examines the influence of environmental, social and governance (ESG) reporting on value-based performance; and the moderating effect of firm advantage on the nexus between ESG reporting and value-based performance of Nigerian quoted manufacturin... see more
Bernadia Linggar Yekti Nugraheni
Fair value is one of an important measurement since the diffusion of International Financial Reporting Standards around the world. Studies of manager opportunistic behaviors through fair value numbers in developing countries have been overlooked. This stu... see more
Golam Shahria
The objective of this study is to assess the extent of integrated reporting (IR) practice with reference to the disclosure pattern and to examine its association with financial performance and market growth in the voluntary disclosure of manufacturing com... see more
Randy Kuswanto
This study aimed to investigate the relationship between tax avoidance and dividend policy with focus on state-owned enterprises (SOEs), in Indonesia. The populations are all Indonesian firms (SOEs and non-SOEs) listed in LQ-45 index. Samples were selecte... see more