"Accounting began as a practical activity in response to perceived needs. It has progressed in the same way, adapting to meet changes in the demands made on it. Where the needs differed in different countries, accounting developed in different ways, essentially on the Darwinian principle: useful...

"This book, "Contemporary Research in Accounting: An Indonesian Context," will lead its readers to explore an oasis of contemporary research on accounting at the backdrop of an emerging giant-Indonesia. Written by prominent researchers at Universitas Indonesia, the topmost Business School in...

This book explores new topics in modern research on empirical corporate finance and applied accounting, especially the econometric analysis of microdata. Dubbed "financial microeconometrics" by the author, this concept unites both methodological and applied approaches. The book examines how...

This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it. Although EQ has received increasing attention from investors, creditors, regulators, and researchers in different areas, there are various...