The implementation of the Accounting and Auditing Organization for Islamic Financial Institutions standards (AAOIFI) can improve risk disclosure practices financial institutions (IFIs) that eventually will reduce information asymmetry legitimacy. However, its role in presence Risk Management Committee (RMC) Sharia Supervisory Board (SSB) with voluntary (VRD) has not been investigated before. Th...

Objective –This study intends to examine the relationship between investment efficiency and financial information excellence. The study is also examining the moderating impact of sustainability on the relation between excellence in financial information and investment productivity. Methodology –The cumulative measurements are 668 firm-years and are made up of 257 subsamples of underinvestment a...

The purpose of this article is to study the state global convergence financial reporting standards at present stage, as well consider key points process unification International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). To achieve goal, considers concepts convergence, harmonization standardization, presents an analysis intensity use these concept...