For this edition, all authors are coming from Indonesia.

Published: 2019-09-11

Articles

A Cross Country Study of Indirect Effect of IFRS Adoption on Earnings Management

Agustin Setya Ningrum, Ratna Wardhani, Aria Farah Mita

198-212

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The Intervening Role of Value Added Intellectual Capital on The Relationship between Corporate Governance and Firm Value

Saarce Elsye Hatane, Melinda Setiadi, Josua Tarigan

213-235

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Intellectual Capital and Firm Performance in ASEAN: The Role of Research and Development

Bima Cinintya Pratama, Hardiyanto Wibowo, Maulida Nurul Innayah

236-250

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Highlighting Earnings Management from Islam Perspective

Rediyanto Putra, Inneke Putri Widyani

251-266

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Knowledge Sharing, Organizational Culture, Intellectual Capital, and Organizational Performance

Dwi Irawan, Elvin Bastian, Imam Abu Hanifah

267-282

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Evaluation of Village Fund Allocation on Indonesia

Anik Puji Handayani, Rudy Badrudin

283-295

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Determinants of Weaknesses in Internal Control of Provincial Government in Indonesia

Rizal Yaya, Halim Sri Suprobo

296-309

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Equity Market Timing Approach in IPO and Rights Issue of Companies in Indonesia

Wihandaru Sotya Pamungkas, Tulus Haryono, Djuminah Djuminah, Bandi Bandi, Doddy Setiawan

310-324

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Transfer Pricing, Agency Costs, and Financial Reporting Aggressiveness: An Empirical Study in Indonesia

Eva Herianti, Amor Marundha

325-338

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Mental Accounting Experiment: Mode of Payment Effect on Treating Money

Etik Kresnawati, Ahmad Bunyan Wahib, Ruspita Rani Pertiwi

339-353

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