Recently, uncertainty has dominated global financial markets. Companies are struggling with their balance sheets while merges and acquisitions (M&A) happens on a more frequent basis. This calls for highly accurate corporate performance data, which serve as the ground truth for M&A decisions. Conventional financial reporting approach has drawn criticism from both investors and analysts, attribut...

background: complete and fast diagnosis, registry and treatment programs are the main effective strategies for controlling infectious diseases. in addition, an organized and extended infectious disease surveillance system is crucial in designing and monitoring communicable diseases control programs. the quality of the surveillance system can be evaluated by several indices such as timeliness, c...

Fraudulent financial reporting has been one of the most sensitive issues on the business world. Financial statements that conceal the company's facts have caused great losses to its stakeholders. The ranking of companies based on fraudulent financial reporting is one of the key issues for performance analysis. This study, by using financial variables and the data envelopment analysis methodolog...

This study aims to analyze the effect of company size, profitability and debt equity ratio on timeliness corporate financial reporting. The population in this is manufacturing companies listed Indonesia Stock Exchange (IDX) period 2017. sampling technique used purposive sampling. Samples that met criteria were 140 companies. method data analysis uses logistic regression. results prove size tend...

the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

Objective: By the full adoption of IFRS, measurement and disclosure of fair values become more common in Iranian financial reporting. The present study aims to identify the technical challenges of fair value measurement and disclosure in accordance with the proposed framework in IFRS13 as well as technical factors underlying resistance to fair-value based financial reporting from accounting and...

Review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. Researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. However, conservatism has been one of the key principles in ac...

This study aims to find empirical evidence about the factors that affect timeliness of financial reporting manufacturing companies listed on Indonesia Stock Exchange. The research uses quantitative methods. data collected in this will be analyzed using two methods, namely 1) Descriptive statistical method, analytical tool used is average (mean) and standard deviation 2) Hypothesis Testing, hypo...