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The Antecedents of Non-Unqualified Opinions of Local Governments Financial Statements: A Study on Counties and Cities in East Java Province

Author:Sri Ningsih
Publisher:Asian Journal of Accounting Research,
Abstract: Local Government in Indonesia annually publishes Local Government Financial Statements (LGFS) for…

The chief financial officer (CFO) profile and R&D investment intensity: evidence from listed European companies

Author:Gianluca Ginesti, Rosanna Spanò, Luca Ferri and Adele Caldarelli
Publisher:Management Decision,
Abstract: Purpose This study aims to investigate whether the characteristics of the chief financial officer…

On financial development and economic growth in Egypt

Author:Mahmoud Mohieldin, Khaled Hussein and Ahmed Rostom
Publisher:Journal of Humanities and Applied Social Sciences,
Abstract: Purpose This paper aims to discuss the evolution of the Egyptian banking sector and the main tren…

Financial analysts' reaction to voluntary integrated reporting: cross-sectional variation in institutional enforcement contexts

Author:Francesca Rossignoli, Riccardo Stacchezzini and Alessandro Lai
Publisher:Journal of Applied Accounting Research,
Abstract: Purpose European countries are likely to increasingly adopt integrated reporting (IR) voluntarily…

Financial statements disclosure on Indonesian local government websites: A quest of its determinant(s)

Author:Wahyudin Nor, Muhammad Hudaya and Rifqi Novriyandana
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose The purpose of this paper is to examine the extent to which audit opinion, audit findings…

Financial support for households and the demand for child protection services – a municipality-level analysis of income support for single-parent hou…

Author:Laura Häkkilä, Piia Seppälä, Juulia Hietamäki and Timo Toikko
Publisher:International Journal of Sociology and Social Policy,
Abstract: Purpose The study covers two different forms of financial support for households, income support …

Financial integration and macroeconomic volatility in Zimbabwe

Author:Richard Makoto
Publisher:Journal of Economics and Development,
Abstract: Purpose Many developing countries are pursuing policies that foster international financial integ…

Digital currency and financial inclusion in Nigeria: lessons for development

Author:Uduak Michael Ekong and Christopher Nyong Ekong
Publisher:Journal of Internet and Digital Economics,
Abstract: Purpose This study aims to empirically investigate the effect of digital currency development (di…

The role of country tax environment on the relationship between financial derivatives and tax avoidance

Author:Oktavia Oktavia, Sylvia Veronica Siregar, Ratna Wardhani and Ning Rahayu
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose The purpose of this paper is to examine the effect of financial derivatives usage and cou…

Determinant factor of the quality of financial statements and performance of the government by adding contextual factors: Personal factor, system/adm…

Author:Nirwana Nirwana and Haliah Haliah
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose The purpose of this paper is to re-test the determinant factors of the quality of financi…
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