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The role of natural resources on moderating the relationship between fiscal decentralization and corruption : evidence from Indonesia

Ulum, Akhmad Samsul; Rohman, Abdul; Harto, Puji; … - In: International Journal of Energy Economics and Policy : IJEEP 9 (2019) 1, pp. 67-75

Persistent link: https://www.econbiz.de/10011954704

The role of perceived fit in the tourist destination choice

Tojib, Dewi; Tsarenko, Yelena; Ho, Ting Hin; Tuteja, Geetu - In: Tourism analysis : an interdisciplinary tourism & … 27 (2022) 1, pp. 63-76

Persistent link: https://www.econbiz.de/10013286062

Revisiting the effect of financial elements on stock performance using corporate social responsibility cost growth

Jouha, Faraj; Albakay, Khalleefah; Ghozali, Imam; … - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 767-780

Persistent link: https://www.econbiz.de/10012692568

Free cash flow, investment inefficiency, and earnings management : evidence from manufacturing firms listed on the Indonesia stock exchange

Fakhroni, Zaki; Ghozali, Imam; Harto, Puji; Yuyetta, … - In: Investment management and financial innovations 15 (2018) 1, pp. 299-310

Persistent link: https://www.econbiz.de/10012002858

Intellectual capital and financial performance of state-owned banking : evidence from Indonesia

Rosita; Ghozali, Imam; Harto, Puji; Susanto, Heri; … - In: International journal of learning and intellectual capital 17 (2020) 1, pp. 47-60

Persistent link: https://www.econbiz.de/10012177713

Does IFRS convergence really increase accounting qualities? : emerging market evidence

Fuad, Fuad; Juliarto, Agung; Harto, Puji - In: Journal of economics, finance & administrative science 24 (2019) 48, pp. 205-220

Purpose This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings persistence. Design/methodology/approach It...

Persistent link: https://www.econbiz.de/10012128839

Does IFRS Convergence Really Increase Accounting Qualities? Emerging Market Evidence

Fuad, Fuad - 2019

Purpose – This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings persistence.Design/methodology/approach –...

Persistent link: https://www.econbiz.de/10012858148

The determinants of higher education institutions' (HEIs) sustainability reporting

Sari, Maylia Pramono; Faisal, Faisal; Harto, Puji - In: Cogent business & management 10 (2023) 3, pp. 1-27

This study analyses the relationship between sustainability performance, convention signatures, sustainability offices, sustainability research, teaching programs, student clubs, financial statements, and the extent of sustainability reporting in higher education institutions (HEIs). The sample...

Persistent link: https://www.econbiz.de/10014505243

Corporate financial performance on corporate governance mechanism and corporate value : evidence from Indonesia

Handayani, Bestari Dwi; Rohman, Abdul; Chariri, Anis; … - In: Montenegrin journal of economics 16 (2020) 3, pp. 161-171

Persistent link: https://www.econbiz.de/10012265583

Tri Hita Karana's philosophy and intellectual capital : evidence from the hotel industry in Indonesia

Astuti, Partiwi Dwi; Chariri, Anis; Rohman, Abdul - In: Montenegrin journal of economics 17 (2021) 3, pp. 169-180

Persistent link: https://www.econbiz.de/10012606171