Accounting and Financial Analysis Journal

Articles

• Assessing the Influence of Fair Value Accounting on Asset Impairment Decisions: A Sectoral Analysis

  Amelia Amelia, Muhammad Saied, Khofifah Indah Baitul Jannah

  15-20

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  Abstract View : 35

  PDF downloads: 22
• Impact of Environmental, Social, and Governance (ESG) Disclosures on Firm Valuation: A Comparative Study of Emerging vs. Developed Markets

  Tedi Herdianto, Rendi Brahma Fahrezi, Malik Rismanto

  1-7

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  Abstract View : 43

  PDF downloads: 13
• The Effect of Corporate Governance Practices on Earnings Management: Moderating Role of Firm Size and Market Conditions

  Faqihudin Faqihudin, Leli Nurlaili, Rosidah Rosidah

  21-26

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  Abstract View : 34

  PDF downloads: 19
• The Role of Internal Audit Quality in Mitigating Financial Misstatements: Evidence from Publicly Listed Companies

  Mar’atus Solikah, Aldo Adit Hermaya, Saona Saona

  8-14

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  Abstract View : 33

  PDF downloads: 19
• Financial Performance Implications of Digital Transformation in Accounting Practices: An Empirical Study of Small and Medium Enterprises

  Rayhan Arief Wicaksono, Faiz Agna Gemilang, Mega Mustika Sari

  27-32

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  Abstract View : 73

  PDF downloads: 52