Vol 10, No 1 (2023)

March 2023

Table of Contents

Articles

The Disclosure of Carbon Emission in Indonesia: A Systematic Literature Review
Emy Dwi Nursulistyo, Y Anni Aryani, Bandi Bandi
PDF
1-18
Cash Holding, Leverage, Political Connections, and Earnings Quality:The Moderating Role of Corporate Social Responsibility
Rashidi Amin, Amrie Firmansyah
PDF
19-42
Managerial Ability, Earnings Management and Fair Value Accounting: Does Debt Policy Matter?
Ana Dwi Cahyani, Amrie Firmansyah
PDF
43-60
The Influence of Investment Decisions and Corporate Financial Performance on Tax Avoidance: A Cross-country Study
Salsabila Salsabila, Yossi Diantimala
PDF
61-80
CEOs Accounting Background and ESG Disclosure: Empirical Evidence of Indonesian Listed Companies
Muhammad Sabrian Oehoedoe, Adib Minanurohman, Nurul Fitriani
PDF
81-98
Board Attributes and Earnings Management of Listed Deposit Money Banks in Nigeria
Hussaini Bala, Haruna Daddau, Musa Sulaiman Umar, Nuraddeen Usman Miko, Saifullahi Abdullahi Mazadu
PDF
99-114
The Mediating Role of Performance Measurement System in the Relationship between Information Technology Capabilities and University Performance
Suryo Pratolo, Diandra Talita Spama, Hafiez Sofyani
PDF
115-132
What Do We Know About Balanced Scorecard and Its Benefit? A Systematic Literature Review
Blasius Erik Sibarani
PDF
133-148