Deferred tax and accruals have the characteristic of causing reported earnings to be above or below normal. Both are permitted to be used by companies in financial reporting. This study examines whether large deferred taxes and large accruals have an impact on the relationship between earnings...

The utilization of cloud computing technology by Micro, Small and Medium Enterprises (MSMEs) businesses has become increasingly widespread. The reason for this trend is the relatively low cost in comparison to the benefits derived, which has led to a continued adoption of cloud computing....

Climate change carries risks that need to be mitigated by all parties, including companies because it affects company value. Many studies find that voluntary disclosure positively affects firm value in developing countries. This study aims to examine the effect of voluntary disclosure (CSR and...

We investigated whether a bank’s popularity and depositors’ fear of Google search volume could affect bank deposits and credit. We use Google Trends data combined with BankFocus on the Indonesian banking industry, which offers a unique setting with massive Internet penetration in banking and...