This study aims to examine the effect of corporate governance factors on the likelihood of a company being exposed to financial distress. The factors investigated are the nature of ownership (family or institutional), the proportion of independent directors, and the sizes of the audit committee, board...

This study aims to empirically examine the effect of decentralization, task uncertainty and environment uncertainty on managerial performance with Management Accounting System (MAS) dimensions that consist of broad scope, timeliness, aggregation and integration as mediating variables. This study was...

This study aimed to examine the effect of low cost strategy and differentiation strategy on the manipulation of real activity. Sample selection was done by using purposive sampling at manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period of 2012-2016 with analysis period 2014-2016...

This study aimed to provide empirical evidence about the effect of industry's gap compensation and family firm on risk preferences. This research observed 1282 data from 299 companies sample from Indonesia Stock exchange (BEI) over 2011-2015. The results show that industry's gap compensation and family...

This study aims to determine the effect of ownership structure on risk-taking behaviour among the companies listed on the Indonesia Stock Exchange in the period 2013 to 2015 with a total of 390 firm observations. Companies' risk-taking is measured through income volatility over five years. There are...

This study seeks to obtain empirical evidence about the effects of profitability, asset tangibility, corporate tax, non-debt tax shield, and rate of inflation upon the financial capital structure of the Manufacturing Companies listed on the Indonesia Stock Exchange. The research hypothesis is that return...

This study investigated the effect of head of region characteristics on local government financial performance. The head of region characteristics consists of age, tenure, education level, gender and affiliation of political parties. The sample of the study consists of 1,100 Local Government Financial...

This research aimed to analyze the accountability type of endowment institutions in ASEAN countries. Each country may have specific accountability characteristics as affected by its milieu. The research used the qualitative method and is based on the post-positivist paradigm. Data collection is based...

The purpose of this study is to determine whether there is significant impact of environmental disclosure on cost of equity. The samples of this study are non-financial companies listed on Indonesia Stock Exchange year 2013-2014. This study find, contrary to our expectation, that there is positive significant...