Accrual-based accounting enables external users to make informed decisions by reporting an entity’s management performance them. It also helps managers accurately record resource usage and increase efficiency. Despite the Republic of Korea’s expectations for introduction accrual-based in national from 2011, aimed at achieving efficient comparable private companies, results audit Board Audit Ins...

From 1974 to today, Indonesia has undergone many periods of financial management reform. Financial reform is necessary for a country attain excellent governance. The crisis that happened in 1997 prompted the adoption good Governance Indonesia. revealed inadequate public finances up until point. Thus, Indonesian government began recognize governance gradually. Government Accounting Standards are...

this paper analyzes the relationship between capital structure and earning management. for analyzing we use 119 non-financial companies that listed in tehran stock exchange from 2000 to 2008. the researchers will focus on comparing the jones model and the modified jones model, which are the two most frequently used model in empirical analysis nowadays. earnings management is a kind of managemen...

Information asymmetry among stakeholders is the cause of accounting conservatism, since it leads to the asymmetric loss function which brings in the required mechanism to protect the interest of parties with information disadvantage; Agency theory suggests that stakeholders need conservative accounting reports since conservatism will be reciprocal beneficial for all parties and management incen...

Penelitian ini bertujuan untuk mengetahui pemahaman dan kepedulian Green Accounting pada institusi sektor publik Puskesmas Kecamatan Bluto, serta bagaimana kondisi Penerapan Acoounting sebelum sesudah penerapan Accounting. Jenis penelitian adalah deskriptif kualitatif. Sumber data diperoleh melalui wawancara dengan informan hasil observasi kemudian menguji keabsahan menggunakan triangulasi sumb...

Purpose: This study investigated the impact of international financial reporting standards on aggressive accrual. The distinguishing feature this research is recent adoption in one most important economies and emerging markets world; Saudi Security Exchange (Tadawul). Theoretical framework: One issue that has dominated accounting for many years mandatory IFRS adoption. More specifically, figure...

This paper analyzes the relationship between capital structure and earning management. For analysing we used 119 non-financial companies that listed in Tehran Stock Exchange from 2000 to 2008. The researchers will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical analysis nowadays. Earnings management is a kind of manageme...