Purpose This paper aims to highlight the importance of (public) value(s) and publicness in accounting accountability research. It pinpoints a range issues that scholars need contemplate when reconsidering research practice. Design/methodology/approach The adopts an interdisciplinary literature review associated with conceptual discussion actual future challenges public service considering value...

This study is to test whether PSAK 71 increases value relevance of earnngs, book value, and the combination earnings for banking companies listed on Indonesia Stock Exchange period 2019 2020. The sample this was 92 companies. sampling method used in by universal with several criteria. data analysis multiple regression analysis. 
 results tests indicate that has corporate earning. also Howe...

Fundamental economic principles provide a rationale for requiring financial institutions to use mark-to-market, or fair value, accounting for financial reporting. The recent turmoil in financial markets, however, has raised questions about whether fair value accounting is exacerbating the problems. In this paper, we review the history and practice of fair value accounting, and summarize the lit...

This paper reviews the existing and emerging perspectives on fair value accounting (FVA) in context of stewardship function financial reporting. study draws diverse research threads theoretical notions to advance a comprehensive assessment FVA trade-off between decision-usefulness objective. By conducting narrative literature review, authors identify two distinct domains literature: FVA- result...