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Presentations and Authors

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Track: All Tracks Accounting Education Accounting Information System Auditing Capital Market Financial Accounting Financial Analysis Financial Management and Investment Governance Management Accounting Public Sector Accounting & Not-For-Profit Accounting Sharia Accounting Social and Environmental Accounting & Ethical Issues in Accounting Taxation Others

 

Capital Market

THE PERSISTENCE AND MISPRICING OF INDUSTRY-WIDE AND FIRM-SPECIFIC EARNINGS COMPONENTS
Megawati Oktorina, Megawati Oktorina, Sylvia Veronica Siregar, Ratna Wardhani

Financial Accounting

The Effects of the Use of Financial Derivatives on the Magnitude of Accrual-Based Earnings Management, Earnings Persistence, and Market Mispricing: Evidence from ASEAN
Oktavia Oktavia, Sylvia Veronica Siregar, Ratna Wardhani, Ning Rahayu

THE QUALITY OF EARNINGS AND INTERNAL CONTROL EFFECTS ON BOND RATINGS
Emillia Octavia, Ancella Anitawati Hermawan

Valuation Implications of FAS 159 Reported Gains and Losses from Fair Value Accounting for Liabilities
Kevin Ow Yong

Governance

Corporate tax avoidance, debt ratio and corporate governance: Evidence from Japan
Hiroshi Ohnuma

Management Accounting

The Association of Earnings Management, Corporate Environmental Disclosure, Corporate Financial Performance and Corporate Governance Mechanism
stephanus dwiarso utomo, zaky machmuddah, melati oktafiyani