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The role of audit quality and culture influence on earnings management in companies with excessive free cash flow : evidence from the Asia-Pacific region

Astami, Emita; Rusmin, Rusmin; Hartadi, Bambang; Evans, … - In: International journal of accounting and information … 25 (2017) 1, pp. 21-42

Persistent link: https://www.econbiz.de/10011697061

Do family ownership and supervisory board characteristics influence audit report lag? : a view from a two-tier board context

Astami, Emita; Pramono, Agus Joko; Rusmin, Rusmin; … - In: Journal of international accounting, auditing and taxation 56 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10015065949

An alignment effect of concentrated and family ownership on carbon emission performance : the case of Indonesia

Qosasi, Achsanul; Susanto, Hendra; Rusmin, Rusmin; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-21

This study considers the effect of ownership characteristics on carbon emission disclosures using balanced panel data and a matched-pair design of 124 annual reports of non-financial firms listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The main result from multivariate analysis...

Persistent link: https://www.econbiz.de/10014500329

Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory

Astami, Emita W.; Tower, Greg - In: The international journal of accounting : TIJA 41 (2006) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10006604606

Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory

Astami, Emita W.; Tower, Greg - In: The International Journal of Accounting 41 (2006) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10005331466

An exploration of the attributes of international harmonisation indices using the T-Index

Astami, Emita W.; Tower, Greg; Taplin, Ross - In: The journal of contemporary issues in business and … 12 (2006) 2, pp. 47-66

Persistent link: https://www.econbiz.de/10009932770

An exploration of the attributes of international harmonisation indices using the T-Index

Astami, Emita; Tower, Greg; Rusmin; Taplin, Ross - In: The journal of contemporary issues in business and … 12 (2006) 2, pp. 47-66

Persistent link: https://www.econbiz.de/10003525295

Corporate governance determinants on Australian resource companies' financial instrument disclosure practices

Taylor, Grantley; Tower, Greg; Van Der Zahn, Mitchell; … - In: Asian Review of Accounting 16 (2008) 1, pp. 56-73

Purpose – This paper seeks to investigate the corporate governance determinants of financial instrument disclosure (FID) practices of Australian listed resource firms in their annual reports for the 2005 financial year. This is an important time period to explain FID patterns for Australian...

Persistent link: https://www.econbiz.de/10014675802

Corporate governance determinants on Australian resource companies' financial instrument disclosure practices

Taylor, Grantley; Tower, Greg; Zahn, Mitchell Van Der; … - In: Asian Review of Accounting 16 (2008) May, pp. 56-73

Persistent link: https://www.econbiz.de/10005081120

Is communicating intellectual capital information via the internet viable? : Case of Australian private and public hospitals

Lee, Alina; Neilson, John; Tower, Greg; Mitchell Van … - In: Journal of Human Resource Costing & Accounting 11 (2007) 1, pp. 53-78

Purpose – The first objective of this study is to examine the nature and extent of intellectual capital (IC) information Australian hospitals disclose to their stakeholders (patients, general public, healthcare professionals) via the internet. The second objective is to examine whether four...

Persistent link: https://www.econbiz.de/10014873000