Purpose – The purpose of this paper is to investigate whether partially privatised state-owned-enterprises (SOEs) perform significantly better than fully SOEs in the developing country of Indonesia. Design/methodology/approach – This study uses a data set of 157 SOEs in Indonesia for the...

This study examines Indonesian Accounting Regulatory Compliance measurement (IARCm) and Indonesian Accounting Regulatory Compliance disclosure (IARCd) through an agency theory-based analysis of 220 Indonesian listed companies' 2006 annual reports. To measure the level of regulatory compliance of...

Purpose – The purpose of this paper is to provide a comparative analysis of the communication of the five major categories of risk (business, strategy, market and credit risk disclosure) over the volatile 2007-2009 global financial crisis (GFC) time period between Indonesia and Malaysia...

Purpose – Managers may “creatively” choose accounting methods in order to smooth income figures. Using a sample of 1,094 transportation firm-year observations before and throughout the global financial crisis (GFC) period of 2006-2009 in seven Asian countries, the purpose of this study is...

Purpose –The purpose of this paper is twofold. First, it investigates whether high free-cash-flow companies with low-growth opportunities (surplus free cash flow (SFCF)) are associated with income-increasing earnings management. Second, it scrutinizes the effect of audit quality on the...

Purpose – The purpose of this paper is to examine the association between the magnitude of earnings management and auditor quality. It focuses on earnings management in response to mounting pressure amongst investors, policy makers and corporate governance reformists for mechanisms to curb...