专题：Corporate Governance and Financial Management

This cluster of papers explores the impact of corporate governance practices, financial performance, sustainability reporting, and leadership on business outcomes. It also delves into topics such as earnings management, fraud detection, and tax planning in the context of various industries and countries.
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Pengaruh Pertumbuhan Penjualan, Kinerja Lingkungan, Industri, dan Komitmen Terhadap Pengungkapan Emisi Karbon

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Basel III Capital and Conservation Buffers: Implications for the Credit Risk and Financial Stability of Indonesian Banks

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PENGARUH FINANCIAL DISTRESS, FIRM SIZE, AUDIT FEE DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024)

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The impact of earnings management on financial performance: Evidence from the Vietnamese market

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PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

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Determinant of Profitability: An Empirical Investigation of the Role of Financial Structure, Technological Innovation, and Managerial Attributes

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Corporate Governance and Profitability on Earnings Management in Indonesian Infrastructure Firms: The Role of Leverage

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The Effect of Green Accounting and Leverage on Company Financial Performance with Good Corporate Governance as a Moderating Variable

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Profitability Moderates the Effect of Sustainability Report Disclosure, Dividend Policy, and Capital Structure on Firm Value in Sensitive Industries

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The Influence of Company Size, Profitability, and Audit Opinion on Audit Delay in Food and Beverage Subsector Manufacturing Companies Listed on the IDX in 2020-2023

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Corporate governance and financial reporting quality during the COVID-19 pandemic

article Full Text OpenAlex 135 FWCI37.3466

أثر الخبرة المحاسبية لأعضاء مجلس الإدارة في سياسة توزيعات الأرباح: الدور المعدل لتنوع الجنس: دليل من الأردن

article Full Text OpenAlex 117 FWCI437.8847

The relationship between corporate governance and financial reporting transparency

article Full Text OpenAlex 99 FWCI27.0572

Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia

article Full Text OpenAlex 93 FWCI16.7431

The Ownership Structure, and the Environmental, Social, and Governance (ESG) Disclosure, Firm Value and Firm Performance: The Audit Committee as Moderating Variable

article Full Text OpenAlex 88 FWCI14.0426

Board characteristics and earnings management. Does firm size matter?

article Full Text OpenAlex 86 FWCI23.2314

Analysis Effect Return on Assets (ROA), Return on Equity (ROE) and Price Earning Ratio (PER) on Stock Prices of Coal Companies in the Indonesia Stock Exchange (IDX) Period 2018-2021

article Full Text OpenAlex 85 FWCI21.4639

Audit quality and COVID-19 restrictions

article Full Text OpenAlex 78 FWCI21.4693

Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020

article Full Text OpenAlex 78 FWCI21.7245

The Covid-19 outbreak, corporate financial distress and earnings management

article Full Text OpenAlex 77 FWCI35.9956