Author(s): Rifka Aulia Inayah, Amiruddin, GraceT. Pontoh

Affiliation: Department of Accounting,Hasanuddin University,Indonesia

Keywords: Financial Distress; Leverage; Free Cash Flowandearnings Management.

Received: October 10, 2021 | Accepted: December 31, 2021

Type of Paper: Empirical | Vol. 6(3) Page: 111 – 119

Reference to this paper should be referred to as follows: Rifka; Amiruddin; Pontoh, G.T. (2021). Analysis the Effect of Financial Distress, Leverage and Free Cash Flow on Earnings Management, Acc. Fin. Review, 6(3), 111 – 119. https://doi.org/10.35609/afr.2021.6.3(1)

Author(s): R. Rosiyana Dewi, Etty Murwaningsari, Sekar Mayangsari

Affiliation: Universityof Trisakti, Jakarta, Indonesia

Keywords: Green Intellectual Capital; Value relevance; Human Capital; Structural Capital, Relational Capital.

Received: October 09, 2021 | Accepted: December 31, 2021

Type of Paper: Empirical | Vol. 6(3) Page: 120 – 136

Reference to this paper should be referred to as follows: Dewi, R.R; Murwaningsari, E; Mayangsari, S. (2021). Green Intellectual Capital on Value Relevance in Indonesia's Manufacturing Companies, Acc. Fin. Review, 6(3), 120 – 136. https://doi.org/10.35609/afr.2021.6.3(2)

Author(s): Syaiful Hifni , Akhmad Sayudi , Rano Wijaya , Moh Yamin

Affiliation: Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia
Faculty of Teacher Training and Education, University of Lambung Mangkurat, Banjarmasin, Indonesia

Keywords: Accounting E-Learning; Effectiveness of Learning Outcomes; Engagement of Regulatory Compliance; Learning Teaching Method; OBE Curriculum Base; Student Self Interest.

Received: September 30, 2021 | Accepted: December 31, 2021

Type of Paper: Empirical | Vol. 6(3) Page: 137 – 154

Reference to this paper should be referred to as follows: Hifni, S; Sayudi, A; Wijaya, R; Yamin, M. (2021). Contingency E-Learning for Accounting: Effective Communication in the New Normal Era, Acc. Fin. Review, 6(3), 137 – 154. https://doi.org/10.35609/afr.2021.6.3(3)

Author(s): Abdul Halim Chew Abdullah, Norman Mohd Saleh

Affiliation: Center for Governance Resilience and Accountability, Faculty of Economics and Management Universiti Kebangsaan Malaysia

Keywords: Big4 Auditors; Auditor Experience; Real Earnings Management;Auditor Gender; Bursa Malaysia.

Received: October 12, 2021 | Accepted: December 31, 2021

Type of Paper: Empirical | Vol. 6(3) Page: 155 – 166

Reference to this paper should be referred to as follows: Abdullah, A.H.C; Saleh, N.M. (2021). Real Earnings Management: Do the Experience and Gender of Big4 Auditors Matters?Acc. Fin. Review, 6(3), 155 – 166. https://doi.org/10.35609/afr.2021.6.3(4)

Author(s): Nur Erma Suryani Mohd Jamel , Nadiah Abd Hamid , Siti Norhayati Zawawi

Affiliation: Universiti Teknologi MARA, Malaysia

Keywords: SST 2.0; GST; Tax Burden; B40; Guiding Principles of Good Tax Policy.

Received: October 15, 2021 | Accepted: December 31, 2021

Type of Paper: Empirical | Vol. 6(3) Page: 167 – 177

Reference to this paper should be referred to as follows: Jamel, N.E.S.M; Hamid, N.A; Zawawi, S.N. (2021). Analysing SST 2.0 Burden Using the Guiding Principles of Good Tax Policy,Acc. Fin. Review, 6(3), 167 – 177. https://doi.org/10.35609/afr.2021.6.3(5)