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High earnings quality can reflect a company’s actual performance. Stakeholder needs high earnings quality as earnings information is used for decision-making by stakeholder. This study investigates the effect of fair value, diversification, and financial
Javier Reynold Prisadi, Amrie Firmansyah
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Corporate strategies and tax avoidance: Does corporate social responsibility matter?
This study aims to empirically analyze the effects of corporate diversification, customer concentration, and related party transactions (RPTs) on tax avoidance.
Deddy Sismanyudi, Amrie Firmansyah
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Government Reporting and Quality of Public Services: Are They Twins?
Research aims: This study aims to analyze the effect of audit findings and audit recommendation follow-up on the quality of public services through the quality of financial reports.
Puspa Kusuma Pertiwi, Puji Wibowo
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Public Entrepreneurship: A Literature Review [PDF]
In many writings the concept of entrepreneurship is frequently associated with the private sector, and with small and medium sized enterprises, and start-ups.
Engida BIRU, Shimels ZEWDIE
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Context: Government of India launched the Rashtriya Bal Swasthya Karyakram (RBSK) for screening children from 0 to 18 years for 4 D’s (Defects, Diseases, Deficiency and Developmental Delays including disabilities) for timely referral and treatment. There
Shruti Prabhu +2 more
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Ageing and Responsible Consumption
Multiple studies show that the contemporary society is increasingly more responsible and ask companies to prove responsible citizens, too. The current study aims to a better understanding of the role of age plans in responsible consumption attitudes and ...
Zbuchea Alexandra +2 more
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Deviations from modern public sector accounting principles and standards are potentially politically motivated. To avoid jeopardizing adherence to the institutionalized self-constraining debt brake mechanisms, financial flexibility is aimed to be ...
Pascal Horni +2 more
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Biased technical change in hospital care and the demand for physicians
Background The development of labour productivity is relevant for accurately planning future staffing requirements, especially in sectors where technological developments may drive labour substitution.
Jos L. T. Blank +2 more
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Linking Job Crafting to Sustainability: A Qualitative Study on Bureaucratic Reform in Indonesia [PDF]
Sustainability is an issue that requires attention from all sectors, including civil servants in public sector organizations. Job crafting is an approach that has a positive influence on proactive and adaptive behaviors, enabling employees to contribute ...
Firmadhani Citra +6 more
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