This paper analyzes and reports on studies that examine the extent to which international
auditing boards have accomplished the goal of reducing the expectation gap in reporting on …

Metode riset akuntansi ilmiah merupakan sarana untuk memahami suatu fenomena yang
berhubungan dengan akuntansi atau masalah dengan menggunakan data (sampel atau …

This paper documents changes in the patterns of earnings, cash flows and accruals over the
last four decades. In the absence of a generally accepted definition of conservatism, a …

This paper represents a contribution to rigorous testing of Japanese financial reporting and
specifically reports on the impact of size, stock market listing and industry type on disclosure …

Discussion about the actual nature of political action is unusual in theliterature about the
Financial Accounting Standards Board (FASB). Examines the treatment of politics in the US …

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, kepemilikan
managerial, struktur modal, dan profitabilitas pada nilai perusahaan. Dalam penelitian ini …

This research examines empirically the effect of implementation good corporate governance
on firm's financial performance of manufacturing companies. There are several aspects and …

The purpose of this study is to identify the factors that could explain the adoption of
international accounting standards by develo** countries. The following factors have been …

Laporan keuangan merupakan suatu susunan daftar atau ringkasan sebagai
pertanggungjawaban manajemen perusahaan kepada pihak penilai yang dalam hal ini …

This paper is intended to explain manager responsibility in managing opportunities to
choose accounting methods for external reporting, so that the reported earnings information …