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The role of audit quality on market consequences of voluntary disclosure

Wardhani, Ratna - In: Asian Review of Accounting 27 (2019) 3, pp. 373-400

Purpose: The purpose of this paper is to investigate the role of the auditor in enhancing the market consequences of voluntary disclosure in East Asian countries that have different reporting environments. This study also investigates the effect of quality of the reporting environment on the...

Persistent link: https://www.econbiz.de/10012184320

The effect of transfer pricing and tax haven on cross-border acquisition

Kurniawan, Lilik Adik; Wardhani, Ratna - In: International journal of trade and global markets 15 (2022) 1, pp. 3-11

Persistent link: https://www.econbiz.de/10012887857

Complementary level of financial and tax aggressiveness and the impact on cost of debt : a cross-country study

Rachmawati, Nurul Aisyah; Utama, Sidharta; Martani, Dwi; … - In: South African journal of accounting research 37 (2023) 3, pp. 161-176

Persistent link: https://www.econbiz.de/10014391774

Environmental uncertainty as a contingent factor of business strategy decisions : introducing an alternative measure of uncertainty

Arieftiara, Dianwicaksih; Utama, Sidharta; Wardhani, Ratna - In: Australasian accounting business and finance journal : AABF 11 (2017) 4, pp. 116-130

Persistent link: https://www.econbiz.de/10011919952

The effect of the tax planning to firm value with moderating board diversity

Lestari, Nanik; Wardhani, Ratna - In: International journal of economics and financial issues … 5 (2015) 1, pp. 315-323

Persistent link: https://www.econbiz.de/10011691058

Good governance and the impact of government spending on performance of local government in Indonesia

Wardhani, Ratna; Rossieta, Hilda; Martani, Dwi - In: International journal of public sector performance … 3 (2017) 1, pp. 77-102

Persistent link: https://www.econbiz.de/10011833265

Determinants of the complementary level of financial and tax aggressiveness : a cross-country study

Rachmawati, Nurul Aisyah; Utama, Sidharta; Martani, Dwi; … - In: International journal of managerial and financial accounting 11 (2019) 2, pp. 145-166

Persistent link: https://www.econbiz.de/10012051413

The effect of environmental, social, governance, and controversies on firms' value : evidence from Asia

Melinda, Anna; Wardhani, Ratna - In: Advanced issues in the economics of emerging markets, (pp. 147-173). 2020

Persistent link: https://www.econbiz.de/10012630861

Financial reporting, public services and local executives’ re-electability in Indonesia

Furqan, Andi Chairil; Wardhani, Ratna; Martani, Dwi; … - In: Cogent business & management 8 (2021) 1, pp. 1-22

This study aims to analyze the effects of audit findings, follow-up of audit recommendations, quality of financial reporting and public services on the incumbent electability. Using subnational elections data in Indonesia in 2015 and 2017, the final sample amounted to 291 observations, which...

Persistent link: https://www.econbiz.de/10012643076

The effects of financial derivatives on earnings management and market mispricing

Oktavia; Siregar, Sylvia Veronica; Wardhani, Ratna; … - In: Gadjah Mada international journal of business 21 (2019) 3, pp. 289-307

Persistent link: https://www.econbiz.de/10012301537