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A systematic literature review of blockchain technology and accounting issues : is it a hype or hope?

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The IFRS 16 implementation in Asia-Pacific countries : enhancing asset pronouncements or opaque information's conveyance

Utami, Evy Rahman; Sumiyana, Sumiyana; Mustakini, … - In: Accounting research journal 37 (2024) 1, pp. 19-38

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Human development and the quality of financial reporting among the local governments in Indonesia

Rakhman, Fuad; Wijayana, Singgih - In: Journal of international accounting, auditing and taxation 56 (2024), pp. 1-14

Persistent link: https://www.econbiz.de/10015065906

Determinants of financial reporting quality in the public sector : evidence from Indonesia

Rakhman, Fuad; Wijayana, Singgih - In: The international journal of accounting : TIJA 54 (2019) 3, pp. 1950009-1-1950009-35

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Can partially privatized SOEs outperform fully private firms? : evidence from Indonesia

Rakhman, Fuad - In: Research in international business and finance 45 (2018), pp. 285-292

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Capital market consequences of cultural influences on earnings : the case of cross-listed firms in the U.S. stock market

Wijayana, Singgih; Gray, Sidney J. - In: International review of financial analysis 57 (2018), pp. 134-147

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Institutional factors and earnings management in the Asia-Pacific : is IFRS adoption making a difference?

Wijayana, Singgih; Gray, Sidney J. - In: Management international review : mir ; journal of … 59 (2019) 2, pp. 307-334

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Market reaction to the announcement of an information technology investment : evidence from Indonesia

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Compliance and familiarity with fixed assets' disclosure requirements and firm value

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Budget implementation in a risky environment : evidence from the Indonesian public sector

Rakhman, Fuad - In: Asian Review of Accounting 27 (2019) 2, pp. 162-176

Purpose: The purpose of this paper is to investigate factors affecting budget implementation among local governments in Indonesia, where rules are relatively strict and risks of facing corruption charges are high. Design/methodology/approach: This study employs regression analyses using a...

Persistent link: https://www.econbiz.de/10012065947