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Onong Junus, Iman Harymawan, Mohammad Nasih and Muslich Anshori
This study examines the relationship between politically connected independent commissioners and independent directors regarding the cost of debt. The sample is all companies listed on the Indonesia Stock Exchange for the 2010?2017 period, totaling 327 c...
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Rudi Rusli,Yuswar Zainul Basri,Willy Arafah
Pág. 96 - 106
The results of this study give us a big picture that the role of the leader in an organization is very important, including companies as large as the SOEs holding company. Companies that have good governance will have an impact on company performance dir...
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Dalia Shabana
Pág. 269 - 276
The study focuses on improving the quality of public financial management (PFM) over governmental entities to attain public welfare. Thus, local authorities, which are public bodies deal with numerous products and services offered to society at social pr...
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James G. S. Yang and Victor N. A. Metallo
The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are ...
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Mondher Kouki
Pág. 387 - 393
In this study, we examine abnormal stock returns surrounding contemporaneous earnings and dividend announcements in order to shed more light on the substantive relationship between these two financial signals. Our focus is to investigate the possible com...
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Muhammad Shaique, Fei Guo, Ruqia Shaikh, Shahbaz Khan and Muhammad Usman
The purpose of this study is to examine the impact of social relations among the board members on earnings management in Pakistani listed companies. Specifically, we have analyzed the social networks between CEO and outside board members. The modified Jo...
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Tuan Bach Le,Thu Hang Nguyen
Pág. 88 - 93
We test conservatism in financial reporting of Vietnamese listed firms over the period of 2005 to 2014. We find that Vietnamese financial statements ensure conservatism?s specifications consisting of asymmetric gain and loss recognition timeliness and as...
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Isah Shittu,Ayoib Che Ahmad,Zuaini Ishak
Pág. 135 - 137
Board characteristics of the corporate organization represent an important aspect of corporate monitoring. This study examined the effects of board size, the size of shariah supervisory board SSB and shariah board members meeting on the earnings pe...
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Tuan Bach Le
Pág. 158 - 161
The aim of this paper is to test the impact of financial statement disclosure on conservatism in Vietnamese financial statements. I use inter-earning announcement period returns and fiscal year returns to serve as economic news reflected in earnings duri...
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Saidatunur Fauzi Saidin,Mazrah Malek,Daing Nasir Ibrahim,Phua Lian Kee
Pág. 42 - 46
The occurrence of deviation between annual and cumulative quarterly accounts has been postulated as a signal of low reliability in quarterly accounts. This study examines whether the earnings deviation is more related to misstatements rather than the occ...
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