Accounting and Finance Review (AFR)
Vol. 3 (4) Oct-Dec 2018
The Accounting Conservatism of the Adoption of IFRS in Indonesia
Author(s): Juniarti, Devi Tirta Raharjo, Regina Monica
Affiliation: Petra Christian University, Jl. Siwalankerto 121-131, 60236, Surabaya, Indonesia
Keywords: Conservatism; Earning Quality; IFRS Adoption; Indonesia; Pre and Post-adoption.
Received: August 10, 2018 | Accepted: December 7, 2018
Type of Paper: Empirical | Vol. 3(4) Page: 93 – 104
Analysis of Voluntary Disclosure Before and After the Establishment of the Integrated Reporting Framework
Author(s): Nahariah Jaffar, Azleen Shabrina Mohd Nor, Zarehan Selamat
Affiliation: Faculty of Management, Multimedia University, Persiaran Multimedia, 63100 Cyberjaya, Selangor, Malaysia
Keywords: Content Elements; Integrated Reporting Framework; Listed Companies; Pre and Post Issuance Period; Voluntary Disclosure.
Received: August 11, 2018 | Accepted: December 8, 2018
Type of Paper: Empirical | Vol. 3(4) Page: 105 – 113
Gender-Diversity, Financial Performance and Cash Holding in Family Firms
Author(s): Salehudin Eka Saputra Alrasidi, ST, Dr. Farida Titik Kristanti, S. E. M. Si
Affiliation: Telkom University, Faculty of Economics & Business, 40153, Bandung, Indonesia
Keywords: Cash Holding; Dividend; Gender Diversity; Growth Opportunity; Leverage; Return on Assets; Size.
Received: October 30, 2018 | Accepted: December 10, 2018
Type of Paper: Empirical | Vol. 3(4) Page: 124 – 130
Capital Policy on Firm's Profitability: A Case of the Thai Agro and Food Industry
Author(s): Sareeya WICHITSATHIAN
Affiliation: Institute of Social Technology, Suranaree University of Technology, Nakhon Ratchasima 30000, Thailand
Keywords: Working Capital Policy; Profitability; Agro and Food Industry; Thailand.
Received: November 5, 2018 | Accepted: December 11, 2018
Type of Paper: Empirical | Vol. 3(4) Page: 131 – 138
