Purpose: This study aims to investigate the influences of corporate governance mechanisms on earnings management practices and corporate social responsibility (CSR) disclosure, at the manufacturing companies listed on the Indonesian Stock Exchange. The authors consider the moderating effect of...

Purpose: This study aims to investigate the effects of intellectual intelligence, emotional intelligence, internal locus of control, and auditors’ experience (intrinsic characteristics) and organizational culture (an extrinsic characteristic) on auditors’ professionalism....

This paper investigates the impact of earnings management on market return (by the proxies of discretionary accruals and earnings response coefficient/CAR regarded as accounting and market based earnings quality, respectively,) along with a number of moderating (both governance and financial)...

This study aims at examining the effect of the implementation of corporate governance on bond ratings and yields. We used the sample of firms that issued bonds in Indonesia Stock Exchange during the period 2007-2011. Pool the Data observation period started on January 1, 2007 to December 31,...