Results 261 to 270 of about 11,843,033 (323)

The Accounting Environment in Indonesia

open access: yesThe Accounting Environment in Indonesia
openaire  

The localised accounting environment in the implementation of fair value accounting in Indonesia

Qualitative Research in Accounting and Management, 2022
Purpose This case study aims to investigate the role of actors in the implementation of fair value standards in an emerging country, Indonesia. Design/methodology/approach This study uses semi-structured interviews with important actors within the ...
B. L. Y. Nugraheni   +2 more
semanticscholar   +1 more source

Firm Informativeness, Information Environment, and Accounting Quality in Emerging Countries

The International journal of accounting, 2021
Using standard proxies for accounting quality, with a focus on earnings persistence and earnings management, we examine how the association between firm-level informativeness and accounting quality varies according to the quality of the country-level ...
Orleans Silva Martins, L. Barros
semanticscholar   +1 more source

Institutional environment and environmental, social and governance accounting among banks in West Africa

Meditari Accountancy Research, 2020
PurposeThis study investigated the influence of institutional environment on the environmental, social and governance (ESG) accounting practices of banks in West Africa.
H. Maama
semanticscholar   +1 more source

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