Vol 20, No 3: September 2019

For this edition, all authors are coming from Indonesia.

Table of Contents

Articles

A Cross Country Study of Indirect Effect of IFRS Adoption on Earnings Management
Agustin Setya Ningrum, Ratna Wardhani, Aria Farah Mita
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198-212
The Intervening Role of Value Added Intellectual Capital on The Relationship between Corporate Governance and Firm Value
Saarce Elsye Hatane, Melinda Setiadi, Josua Tarigan
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213-235
Intellectual Capital and Firm Performance in ASEAN: The Role of Research and Development
Bima Cinintya Pratama, Hardiyanto Wibowo, Maulida Nurul Innayah
PDF
236-250
Highlighting Earnings Management from Islam Perspective
Rediyanto Putra, Inneke Putri Widyani
PDF
251-266
Knowledge Sharing, Organizational Culture, Intellectual Capital, and Organizational Performance
Dwi Irawan, Elvin Bastian, Imam Abu Hanifah
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267-282
Evaluation of Village Fund Allocation on Indonesia
Anik Puji Handayani, Rudy Badrudin
PDF
283-295
Determinants of Weaknesses in Internal Control of Provincial Government in Indonesia
Rizal Yaya, Halim Sri Suprobo
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296-309
Equity Market Timing Approach in IPO and Rights Issue of Companies in Indonesia
Wihandaru Sotya Pamungkas, Tulus Haryono, Djuminah Djuminah, Bandi Bandi, Doddy Setiawan
PDF
310-324
Transfer Pricing, Agency Costs, and Financial Reporting Aggressiveness: An Empirical Study in Indonesia
Eva Herianti, Amor Marundha
PDF
325-338
Mental Accounting Experiment: Mode of Payment Effect on Treating Money
Etik Kresnawati, Ahmad Bunyan Wahib, Ruspita Rani Pertiwi
PDF
339-353