This study examines whether idiosyncratic risk significantly affects earnings quality in non-financial companies listed on the Indonesia Stock Exchange. Research on developing countries, especially Indonesia, which links idiosyncratic risk and earnings quality, has not been widely conducted....

This study seeks to understand the role of intellectual capital and capital structure in maintaining the financial performance and cultural sustainability of village credit unions in Bali, locally known as lembaga perkreditan desa (LPD), which is crucial in the funding of cultural and religious...

This paper examines the impact of cash holdings and board governance characteristics on companies' performance by Egyptian listed non-financial companies over the period 2013-2019. The researchers employed pooled ordinary least squares and two-step system GMM estimations to test their research...

This study examines the moderating influence of audit quality on the relationship between dividend payout and corporate financial performance in emerging markets. Further, it investigates if the COVID-19 pandemic influences the relationship between dividend payout and corporate financial...

The purpose of this study was to provide a comprehensive review of previous studies on management control systems (MCS). The study tries to evaluate the key aspects that research on MCS mentioned from 1970 to 2023. Using qualitative methods and VOSviewer software, the study collected and...

We examine whether the social media reaction to an important firm disclosure provides a signal of the quality of that disclosure and whether capital market participants’ reactions to the disclosure are consistent with the social media reaction. Specifically, we examine the sentiment of posts...

Regulators have expressed concern about high levels of immaterial information (i.e., information that fails to influence a current or prospective stakeholder) in annual reports. I examine the determinants of one component of disclosure materiality – the magnitude of quantitative annual report...

Exploring mandatory financial reporting frequency changes in the US from 1954 to 1972, we find that a mandatory increase in reporting frequency is associated with an increase in firms’ future earnings response coefficients (FERC). This effect is stronger for firms with higher sales seasonality...

Revenue is one of the key indicators informing users of financial statements about company´s performance. The different approaches to revenue recognition are analysed in the first part of this paper. The second part addresses the convergence of US GAAP and IFRS in the area of revenue...

This article deals with disclosure of associates and joint venture in financial statement. In May 2011 the IASB issued new standard IFRS 12 Disclosure of interest in other entities. This standard, compared with IAS 28 and IAS 31, requires to disclose more detail information about joint ventures...