This study aims to determine the effect of company size, institutional ownership, profitability and audit quality on integrity mining companies' financial statements Indonesia Stock Exchange for 2017-2021 period. The approach used in this is quantitative. population sector companies listed 2017-2021. sampling technique was purposive method, data analysis multiple linear regression analysis. fin...

BACKGROUND The influence of the pharmaceutical industry and other stakeholders on medical science has been increasingly criticised. When dealing with conflicts of interest in scientific publications it is important to ensure the best possible transparency. The objective of this work is to examine the disclosure practice of financial and non-financial conflicts of interest in German language pub...

This study aims to empirically examine the factors that can be used detect risk of Fraudulent financial statements. statement is an interesting topic study, because it has a huge impact on business sustainability and country's economy may become crisis. The research population sector companies listed Indonesia Stock Exchange in 2018-2021. sampling technique uses purposive sampling. number meet ...

Within recent years, financial statement users have been accorded great significance by accounting standard-setters. In the United States, the conceptual framework maintains that a primary purpose of financial statements is to provide information useful to investors and creditors in making their economic decisions. Contemporary accounting textbooks unproblematically posit this purpose for accou...

We examine the relation between corporate governance and firms' information environments. We use the passage of state antitakeover laws in the U.S. as a source of exogenous variation in an important governance mechanism to identify changes in firms' information environments. We find that information asymmetry and private information gathering decreased and that financial statement informativene...

The purpose of this study is to explain the relationship between the comparability of financial statements as a qualitative financial reporting feature with the expected risk of stock price crash. The statistical population of this research includes all companies admitted to Tehran Stock Exchange. In order to achieve the research goal, 81 companies were selected for the period between 2010 and ...

This study aims to identify and evaluate the recognition, measurement, presentation of financial statements PT. Dinamik Prima Persada by Statement Financial Accounting Standards 1. type research is a case study; descriptive analysis used. Data collection techniques in this were interviews documentation methods. The validity data was tested triangulation method. results indicate concept recognit...