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This article aims to evaluate the informativeness of accruals on stock prices. Investors may misinterpret the information contained in accruals and produce accrual anomalies. Accruals accounting improves the quality of financial statements by providing useful information, although it also contains judgments and is less objective than operating cash-flows.

We employ data panel regression analysis to investigate the value relevance of financial information. Our study takes the object of companies listed on the Nasdaq stock exchange (NASDAQ) as the representative of the prominent stock exchange for technology-driven enterprises and entrepreneurs. Expanding the findings, we also use Shanghai Stock Exchange (SSE) data.

Our research finds that accruals are still relevant. However, firms with R&D expenditures reduce the ability of accruals to explain stock prices for non-technology firms and firms without intangible assets. After analyzing only tech firms (and firms with intangible assets), our tests show that R&D expenditures improve the relevancy of accruals. These findings apply to both Nasdaq and SSE.

Practitioners and the investment community get valuable insights into how the recognition and measurement of R&D expenditures affect the value relevance. Information about R&D increases relevancy only in firms with intangible assets and those that operate in the technology industry.

Our paper provides benefits by using R&D expenses to affect accruals' informativeness by comparing two countries with different recognition of R&D.

The purpose of this study is to investigate the connection between earnings management, business strategy, and market competition.

The study utilizes data from non-financial companies listed on the Indonesia and South Korea Stock Exchange between 2017 and 2021, involving 2,598 firms from Indonesia and 3,256 firms from South Korea. We use data panel analysis to explore the relationships between variables.

Firms using cost leadership are prone to earnings management, while differentiation strategies are less inclined to do so. Market competition negatively correlates with earnings management in Indonesia and South Korea. Market competition moderates the relationship between differentiation strategy and earnings management in both countries. When profitability is considered, the results remain consistent, particularly in Indonesia.

This research enriches previous studies on earnings management and business strategy by examining the extent of industry competitiveness in developed and developing markets.

This finding is significant for managers, guiding them in the selection of an appropriate business strategy within a competitive environment.

This study is unique in that it examines the subject matter in both developed and developing countries, specifically Indonesia and South Korea, to compare the differences.

This study aims to see the importance of the father's role and the responsibility of ownership in three family companies in Indonesia. The family company's success cannot be separated from the father's role, responsible as the family company's owner. The study used a qualitative approach method. This study is based on interviews with three different family companies. Our findings present that those fathers who have prepared early and involve the second generation in the family business are more adaptable to business. An interesting finding is that it depends, however, on the interests of the next generation. For example, if the next generation prefers operations, this is not easy to reconcile with their father's desire to focus on marketing. In the twenty-first century, especially during the COVID-19 pandemic, entrepreneurship has changed. The family businessman's role is increasingly important amid market dynamics so that it affects globally.

Banks are intermediary institutions that play an important role in accelerating economic growth. Therefore, banks need to implement policies to improve the efficiency and quality of digital finance, namely through the Extensible Business Reporting Language (XBRL), which developed amid Society 5.0. However, the application of XBRL does not completely rule out the possibility of information asymmetry. Therefore, this study aims to analyze the effect of Extensible Business Reporting Language (XBRL) on asymmetric information with corporate disclosure as a moderating variable (expected to reduce information asymmetry) and analyze the effect of XBRL and control variables (size, turnover, stock price) on information asymmetry. The sample used is conventional banks that have been listed on the IDX and are not delisted, from 2015, since the implementation of XBRL until 2019 using the panel data regression method. The results obtained are that information asymmetry decreases with the application of XBRL, where corporate disclosure is a moderating variable. For the results of the control variable, the larger the size, the less information asymmetry and turnover. As for the stock price, the higher the stock price, the higher the information asymmetry.

The role of information technology is very important, especially in achieving related performance to optimize supply chain management as recognized by various findings literature. The existence of computer equipment is no longer sufficient to cope with the various industry issues, especially those requiring the latest information from the aspect of visibility and information accuracy. This study focuses on the importance of visibility and accuracy of the information on the coffee supply chain and aims to identify the use of information technology to eliminate problems in the coffee industry, especially in West Java. The study begins by compiling basic assumptions and rules of thought used in research, data collection, data reduction, categorization, analysis, interpretation, and data display, and the conclusion. The data analysis used a decision-making trial and evaluation laboratory (DEMATEL), which was used to determine the representation of critical factors contained in the research dimensions. As a finding the coffee supply chain in West Java has not been responsive and efficient yet, so improvements need to be made to get high added value for regional economic growth. The results of the study also identified several obstacles along the supply chain and solution based on a high level of information accuracy with several challenges to utilize it, namely (1) data and information sharing, (2) forecasting optimization, and (3) collaborative planning. As a suggestion to increase visibility in supply chain management, further research is needed to create relevant software and systems to trace the solutions to the causes and challenges faced to improve the accuracy of the information and its visibility.

The number of MSMEs is very influential in economic growth, especially in developing countries. What is of concern to developing countries, although the number of MSMEs is increasing every year, they cannot develop in an increasingly competitive business environment. In this case, good business performance is needed to survive in this intense competition. This study tries to make a performance model of small-scale enterprises by finding out the effect of entrepreneurial competency variables and moderated by the variable competitive sphere and capability of organization. We use the partial least squares to confirm the theory and get answers about the influence between variables. Respondents of this study were 100 MSME owners in Bandung, Indonesia. The study's findings revealed that entrepreneurial competence had a significant influence both directly and indirectly on small firm performance. The variable of entrepreneurial competence provides the most powerful influence on the competitive sphere than organizational capability's moderating variable. Although the moderating variable of organizational capability is not as strong as the competitive sphere in influencing firm performance, it has a strong predictor (quality and flexibility).

Economic growth can be pursued through company performance. However, few companies present negative equity. In Indonesia, some firms with negative equity have positive net income and stock returns. This study compares the performance of negative (and positive) equity in the Indonesia Stock Exchange. The observation was conducted from 2019, in marked negative equity notation and two previous periods. It involved all the market negative equity notation companies. We found no significant difference between companies with negative equity and those with positive equity on the asset's efficiency using comparative analysis. The difference relied on the capability of managing the expenses, including interest expenses. Leverage has a positive and significant correlation to assets utilization in companies with negative equity only, while it is insignificant in companies with positive equity. The investors consider the stock companies with negative equity even though the obtained stock returns are not different whether they invested either in the companies with positive or negative equity.

The growth of tourism development in Malang makes some regions optimize their tourism potential, leading to economic growth in Indonesia. Malang regency has several tourism villages with the concept of sustainable tourism. Using leverage analysis from the multidimensional scaling approach (MDS), we find two sensitive attributes. An analytical hierarchy process (AHP) test was conducted, resulting in the best strategy for each tourism village: developing strawberry-picking tour for Pujon Kidul and new tourism packages related to water attraction for Sanankerto and developing Bromo volcano tourism package for Gubugklakah. These strategies are believed to increase the development of tourist villages without compromising their sustainability.

This study investigates the role of opportunistic behavior in earnings management. Using listed firms in the Indonesia Stock Exchange as the object of study, our examination shows that profitability's opportunistic behavior affects earnings management significantly. The higher the profitability, the higher the earnings management will be. Financial distress also affects the tendency of earnings management. The more severe financial distress, the higher the earnings management is. Another important finding is that bigger firms tend to perform more earnings management activities. This study contributes to earnings management and agency problems research in the context of go public firms in emerging markets since opportunistic earnings management will prevent investments, which will hamper the country's economic growth. This study also contributes to entrepreneurial studies. The manager is considered an entrepreneur CEO, so all the management strategies affect company value, including how the manager communicates the earnings information to accounting information users.