Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism

The present study investigates the role of accounting tradition and managerial opportunism when companies are given by IFRS the option to choose whether to book accounting items following the historical cost or the fair...

The Influence of Information Technology on Application of Accrual Accounting

The purpose of this research is to find out information technology influences the application of accrual accounting. Accrual accounting is presented for operational reports (LO). LO presents an overview of economic resou...

The Effect of Fraud Risk Management, Risk Culture, on the Performance of Nigerian Banking Sector: Preliminary Analysis

Fraud has become the most viable threat to the global economy requiring maximum attention of forensic accountants and traditional auditors, as well as anti-graft bodies worldwide. The primary objective of this paper is t...

Human Capital and Economic Growth in Asian Countries  

Determination of Industrial Competitiveness on Manufacturing Industry Growth in Palembang City

The purpose of this study is to determine the determinants of industrial competitiveness that affect the growth of manufacturing industries in Indonesia. So that there is a paradigm shift in the business climate that sur...