Asian Journal of Accounting Research: Volume 3 Issue 2 , Open Access

Macroeconomic factors, firm characteristics and financial performance: A study of selected quoted manufacturing firms in Nigeria

Chinedu Francis Egbunike, Chinedu Uchenna Okerekeoti

The purpose of this paper is to explore the interrelationship between macroeconomic factors, firm characteristics and financial performance of quoted manufacturing firms in…

Environmental cost analysis and reporting to measure environmental performance in realizing eco-efficiency at PT Industri Kereta Api (Persero)

Basuki Basuki, Riasty Dewi Irwanda

The purpose of this paper is to simulate the environmental cost reports preparation used to measure environmental performance in realizing eco-efficiency.

The impact of framing and groupthink to the career selection decision of accounting major students

Erina Sudaryati, Tri Angga Kusuma

The purpose of this paper is to show the impact of framing and groupthink both individually and simultaneously regarding the decision of career selection.

Changes of PTKP, PPh, PPN and PPnBM: its linkages on DJP East Java II

Mienati Somya Lasmana, Reni Eka Isyatir Rodhiyah

The purpose of this paper is to know the relevance between the changes in non-taxable income with the receipt of Income Tax Article 21, Income Tax Article 25/29, the receipt of…

Tax audit and tax productivity in Lagos state, Nigeria

Clement Olatunji Olaoye, Stephen Ayodeji Ogunleye, Festus Taiwo Solanke

The purpose of this paper is to examine the impact of the tax audit on tax productivity in Lagos state, Nigeria. Specifically, the study analyzed trends of tax audit and tax…

Impact of external and internal factors on management accounting practices: a study of Pakistan

Sidra Shahzadi, Rizwan Khan, Maryam Toor, Ayaz ul Haq

The accounting system plays an important role in the company’s organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting…

The effect of enterprise risk management (ERM) on firm value in manufacturing companies listed on Indonesian Stock Exchange year 2010-2013

Iswajuni Iswajuni, Arina Manasikana, Soegeng Soetedjo

The purpose of this paper is to identify the effect of enterprise risk management (ERM) with firm size, ROA and managerial ownership as control variables on firm value that is…

Evaluating factors of profitability for Indian banking sector: a panel regression

Rohit Bansal, Arun Singh, Sushil Kumar, Rajni Gupta

The purpose of this paper is to quantify several measures to examine the determinants of profitability for the listed Indian banks. The authors include both public sector (PSUs…