Author(s): Nico Alexander

Affiliation: Trisakti School of Management, Kyai tapa No. 20, 11440, Jakarta, Indonesia

Keywords: Earnings Management; Ownership Structure; Institutional Ownership; Controlling Ownership; Foreign Ownership.

Received: March 10, 2019 | Accepted: July 10, 2019

Type of Paper: Empirical | Vol. 4(2) Page: 38-42

Reference to this paper should be made as follows: Alexander, N.; (2019). Ownership Structure and Earnings Management, Acc. Fin. Review, 4 (2): 38 – 42 https://doi.org/10.35609/afr.2019.4.2(1)

Author(s): Friska Firnanti, Kashan Pirzada, Budiman

Affiliation: Trisakti School of Management, Kyai Tapa No. 20, 11440, Jakarta, Indonesia
Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Kedah, Malaysia

Keywords: Company Characteristics; Corporate Governance; Audit Quality; Earnings Management; Agency Theory.

Received: March 13, 2019 | Accepted: July 12, 2019

Type of Paper: Empirical | Vol. 4(2) Page: 43-49

Reference to this paper should be made as follows: Firnanti, F.; Pirzada, K.; Budiman. (2019). Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management, Acc. Fin. Review, 4 (2): 43 – 49 https://doi.org/10.35609/afr.2019.4.2(2)

Author(s): Rosita Suryaningsih, Febryanti Simon

Affiliation: Universitas Multimedia Nusantara, Scientia Garden, Jl Boulevard Gading Serpong, 15811, Tangerang, Indonesia
Universitas Multimedia Nusantara, Scientia Garden, Jl Boulevard Gading Serpong, 15811, Tangerang, Indonesia

Keywords: Abnormal Cash Flow; Abnormal Discretionary Expenses; Financial Services Authority (OJK); Fraudulent Financial Reporting; Real Earning Management.

Received: March 17, 2019 | Accepted: July 19, 2019

Type of Paper: Empirical | Vol. 4(2) Page: 50-55

Reference to this paper should be made as follows: Suryaningsih, R; Simonb F; (2019). Earnings Management and Fraudulent Financial Reporting, Acc. Fin. Review, 4 (2): 50 – 55 https://doi.org/10.35609/afr.2019.4.2(3)

Author(s): Farida Titik Kristanti , Sri Rahayu, Deannes Isynuwardhana

Affiliation: Telkom University, Jl Telekomunikasi, Terusan Buah Batu, Bandung, 40257, West Java, Indonesia

Keywords: Capital Structure; Financial; Distress; Non-Financial; Performance.

Received: March 11, 2019 | Accepted: July 15, 2019

Type of Paper: Empirical | Vol. 4(2) Page: 56 – 62

Reference to this paper should be made as follows: Kristanti F T; Rahayu S; Isynuwardhana D; (2019). Integrating Capital Structure, Financial and Non-Financial Performance: Distress Prediction of SMEs, Acc. Fin. Review, 4 (2): 56 – 62 https://doi.org/10.35609/afr.2019.4.2(4)