Public Directory of Journals and Books - Index PUBMS

1,604 Articles | 105 Issues | 5 Journals
Results: 27 (0.048 seconds)

Articles

# [1-20/27] Title Pages
1. Corporate governance, compliance level of IFRS disclosure and value relevance of accounting information – Indonesian evidence
Issue: Vol. 13, No 2, 2020
Journal: Journal of International Studies
Authors: Krismiaji Krismiaji, Surifah Surifah
Keywords: value relevance, corporate governance, level of compliance, Ohlson Price Model, Indonesia
JEL: G34, M41
191-211 (21)
2. Value relevance of realized gains and losses on available-for-sale securities
Issue: Vol. 13, No 2, 2020
Journal: Journal of International Studies
Authors: Retno Yulianti, Ari Kuncara Widagdo, Doddy Setiawan, Bambang Sutopo
Keywords: value relevance, firm value, available-for-sale securities, other comprehensive income, Indonesia
JEL: G21, M41
81-97 (17)
3. Determinants of financial reporting quality: Evidence from Indonesia
Issue: Vol. 13, No 2, 2020
Journal: Journal of International Studies
Authors: Soni Agus Irwandi, Imang Dapit Pamungkas
Keywords: litigation risk, investor distrust, legal expertise, financial reporting quality, Indonesia Stock Exchange
JEL: G30, G32, M41
25-33 (9)
4. Earnings management and cash holdings: Evidence from energy firms in Vietnam
Issue: Vol. 13, No 1, 2020
Journal: Journal of International Studies
Authors: Nguyen Vinh Khuong, Nguyen Thanh Liem, Mai Thi Hoang Minh
Keywords: accrual-based earnings management, real activities management, corporate cash holdings, Vietnam
JEL: G30, G34, M41
247-261 (15)
5. The effects of ethical orientation, individual culture and ethical climate on ethical judgement of public sector employees in Malaysia
Issue: Vol. 13, No 1, 2020
Journal: Economics & Sociology
Authors: Razana Juhaida Johari, Ida Rosnidah, Siti Syazana Ahmad Nasfy, Sayed Alwee Hussnie Sayed Hussin
Keywords: Public sector officers, ethical judgement, ethical orientation, individual culture, Malaysia
JEL: M41
132-145 (14)
6. R&D accounting treatment, firm performance, and market value: Biotech firms case study
Issue: Vol. 12, No 2, 2019
Journal: Journal of International Studies
Authors: Namryoung Lee
Keywords: R&D accounting treatment, decrease in R&D capitalization, biotech, market value
JEL: M41, G32
66-81 (16)
7. The effect of financial leverage on real and accrual-based earnings management in Vietnamese firms
Issue: Vol. 12, No 4, 2019
Journal: Economics & Sociology
Authors: Mai Thi Hoang Khanh, Thu Anh Phung
Keywords: firm leverage, accrual-based earnings management, real earnings management, Vietnam
JEL: M40, M41
299-312 (14)
8. Reputation to the vicious circle of earnings quality and financial performance
Issue: Vol. 12, No 2, 2019
Journal: Economics & Sociology
Authors: Quang Linh Huynh
Keywords: Earnings quality, financial performance, organizational reputation, a vicious circle, Vietnam, the analytic model of directed graphs
JEL: G28, G32, M41
361-375 (15)
9. Accounting information system change in an agriculture company: Examination using burns and Scapens framework
Issue: Vol. 12, No 1, 2019
Journal: Journal of International Studies
Authors: Kamaruzzaman Muhammad, Nor’Azam Mastuki, Faizah Darus, Erlane K Ghani
Keywords: organisational change, SAP, agricultural company, Malaysia
JEL: L25, M41, M48
105-118 (14)
10. The effect of new corporate accounting regime on earnings management: Evidence from Vietnam
Issue: Vol. 12, No 1, 2019
Journal: Journal of International Studies
Authors: Hoang Trang Cam, Joseph Dempsey Michael
Keywords: new corporate accounting regime adoption, earnings management, Vietnam
JEL: M41, M48
93-104 (12)
11. Political connection and tax aggressiveness: A study on the state-owned enterprises registered in Indonesia stock exchange
Issue: Vol. 12, No 1, 2019
Journal: Journal of International Studies
Authors: Pipit Iswari, Eko Arief Sudaryono, Wahyu Widarjo
Keywords: Political connection, tax aggressiveness, a state-owned enterprise, Indonesia, panel regression analysis
JEL: H26, M41, M48
79-92 (14)
12. Information asymmetry and accounting conservatism: Does analyst coverage moderate the results?
Issue: Vol. 11, No 3, 2018
Journal: Journal of International Studies
Authors: Atik Isniawati, Rahmawati Rahmawati, Ardi Gunardi
Keywords: accounting conservatism; information asymmetry; analyst coverage; Indonesia
JEL: M41
176-190 (15)
13. Stakeholder perception of financial performance in corporate reputation formation
Issue: Vol. 11, No 3, 2018
Journal: Journal of International Studies
Authors: Ivan Derun, Hanna Mysaka
Keywords: brand, consumer perception, corporate reputation, financial performance, financial statements, intellectual capital, internally generated goodwill, investor perception, market capitalization
JEL: M41, M31, M21
112-123 (12)
14. Financial reporting of intangible assets – evidence on information and communication companies in Czech Republic
Issue: Vol. 11, No 2, 2018
Journal: Journal of International Studies
Authors: Olga Malíková, Zdeněk Brabec, Jiří Rozkovec
Keywords: Czech Republic, financial reporting, chi-square test of independence, information and communication technologies, intangible assets, Spearman rank correlation
JEL: M15, M41, M48
327-340 (14)
15. The relationship between ownership concentration and performance in Czech Republic
Issue: Vol. 11, No 1, 2018
Journal: Journal of International Studies
Authors: Ondřej Machek, Aleš Kubíček
Keywords: Ownership concentration, performance, Herfindahl index, profitability, Czech Republic
JEL: M41, L25
177-186 (10)
16. Intangible assets disclosed by public universities in Czech Republic
Issue: Vol. 11, No 1, 2018
Journal: Journal of International Studies
Authors: Olga Hasprová, Zdeněk Brabec, Jiří Rozkovec
Keywords: financial statements, intangible assets, intellectual property, public university, research and development
JEL: I23, M41
67-79 (13)
17. Disclosure Of Non-Financial Information In Corporate Social Reporting As A Strategy For Improving Management Effectiveness
Issue: Vol. 9, No 3, 2016
Journal: Journal of International Studies
Authors: Kateryna Boyko, Ivan Derun
Keywords: intellectual capital, social responsibility, corporate social reporting, non-financial data, integrated reporting
JEL: M14, M41
159-177 (19)
18. Predictability of Business Environment within Budgeting Process – is it Connected with Fluctuations of Economy?
Issue: Vol. 9, No 2, 2016
Journal: Economics & Sociology
Authors: Boris Popesko, Aleksandr Ključnikov, Dušan Hrabec, Jiří Dokulil
Keywords: Budgeting, Beyond Budgeting, Planning, Business Environment, Cost Management
JEL: M41
90-100 (11)
19. The Selected Issues of Tax Legislation on Employment Costs Calculation in Healthcare in Poland
Issue: Vol. 9, No 3, 2016
Journal: Economics & Sociology
Authors: Radosław Witczak
Keywords: health care institutions, income tax, employment costs calculation, Poland
JEL: I21, H24, M41
145-157 (13)
20. Strategic Map for Hospital Management: Perspectives and Priorities
Issue: Vol. 9, No 3, 2016
Journal: Economics & Sociology
Authors: Andrzej Niemiec
Keywords: Strategic map, sustainable development, hospital management, balanced scorecard
JEL: I11, M41, M21
63-75 (13)