Objective - The Kingdom of Majapahit was a phenomenal civilization in the Indonesian history. Accounting was then practiced in the everyday life of the kingdom. The purpose of this study is to explore the accounting practices of debt-receivable accounts during the Majapahit Kingdom era of 1350...

The financial crisis that erupted in late 2007 has resurfaced debates about the role of accounting and external financial reporting by financial institutions in helping detect or mask systemic risks and in exacerbating or mitigating such risks. The debate has largely focused on the role of fair...

This paper’s objective is to study the relationship between bank credit risk and financial performance and the contribution of risky lending to lower bank profitability and liquidity. The sample data comes from the Mergent Online database, which stores ownership, executive, and financial...