This study examines accounting compliance using an agency theory framework through an analysis of 220 non-financial Indonesian listed companies’ 2006 annual reports. The level of regulatory compliance is measured using a 29 item index derived from the specific requirements of the Indonesian...

PT. Bakrie Sumatera Plantations Tbk. is a company engaged in oil palm and rubber plantations. In order to achieve company goals that have been defined, companies need a variety of factors of production. One of the factors of production necessary to facilitate and streamline operational...

The purpose of this study was to determine whether the accounting treatment of fixed assets and the application of depreciation methods in RSUD dr. Djasamen Saragih PematangSiantar is in conformity with Statement of Financial Accounting Standards No. 16. In research, writer use descriptive...

The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP.  Primarily the discussion will be driven by the question: which standard should the FASB lobby for in its joint effort with the IASB to converge U.S. GAAP with IFRS?  The paper...

The Brazilian agricultural sector is characterized by a great diversity of production systems subject to a wide number of risk factors.These risks cannot be completely eliminated, but they can be minimized by the adoption of some strategies, such as diversificationof agricultural and livestock...

Offshore outsourcing continues to gain prominence as the printing industrystrides into the future. With different segments of the industry looking at reducingcosts and, in exchange providing value-added services, more companies turntowards outsourcing services offshore as a solution. Although it...

Accountable Care Organizations are developing in the United States as a result of the Patient Protection and Affordable Care Act. A study is needed to evaluate an emerging issue of ACOs, quality improvement infrastructure, and the pharmaceutical industry. The convergence of these topics has not...

Corporate restructuring is normally analyzed with reference to economic imperatives and the inherited geographical structure of production. The economic landscape is assumed to be the consequence of private decisions made in response to these structural factors. If understanding and empirically...