Purpose This study aims to examine the impact of sustainable practices as proxied by the
environmental, social and governance (ESG) score on capital structure. It also investigates …

This paper examines the impact of real earnings management (REM) on the capital structure
of listed firms across ASEAN countries using the fixed effects panel data estimator for the …

Penelitian ini ditujukan untuk menguji pengaruh karakteristik CEO terhadap manajemen
laba. Sampel penelitian terdiri dari 510 yang terdaftar di indeks sektoral IDX-IC Bursa Efek …

This paper examines the sensitivity of tax revenue performance to IFRS adoption in Africa
and the implication for tax policy. The study investigated how IFRS adoption affects the level …

Abstract Real Estate Investment Trusts (REITs) are responsible for more than seventy-five
percent of the hotel ownership structure in the USA. The effects of COVID-19 restrictions on …

This paper examines the sensitivity of tax revenue performance to IFRS adoption in Africa
and the implication for tax policy. The study investigated how IFRS adoption affects the level …

Purpose. The purpose of the article is to model the paradigm of accounting and reporting
development in the context of the agricultural enterprise's sustainability. Methodology …

The SME sector experienced a decline in financial performance during the pandemic. In
addition, there are changes in SME owners' financial behavior, which impact financial …

This study examines the influence of earnings management on the financial performance of
financial listed firms. It also investigates the moderating role of CEO competency on the …

Penelitian ini ditujukan untuk menguji pengaruh langsung dari transfer pricing terhadap
penghindaran pajak dan pengaruh tidak langsung dari transfer pricing terhadap …