Purpose: This study aims to provide more detailed knowledge of how the performance of Indonesian SOEs is described from the perspective of managerial performance and financial performance. Design/methodology/approach: The method used in this study is comparative analysis where managerial...

The Financial managers play a very important role, in any organisation. The question arises, whether these managers have any ethical role and how they practice it. This paper has attempted to examine it. For this, an empirical study on ethical role of financial managers, was done with special...

This article tests the role the Slovenian capital market plays in determining corporate capital structure. It concludes that even though private corporations exhibit higher relative debt levels than their public counterparts, their dynamics are governed in similar ways. One potential reason for...

This paper attempts to study the effect of the rotation of chief accountants of central SOEs. It is found that the rotation of chief accountants can improve the accounting information quality of SOEs. Mechanism analyses indicate that the above result is weakened when the tenure of chief...