INIS
indonesia
100%
banks
71%
accounting
55%
risks
43%
performance
41%
values
38%
management
35%
implementation
35%
audits
32%
local government
32%
levels
30%
information
29%
transparency
28%
cost
25%
capital
25%
business
22%
ownership
20%
hotels
20%
procurement
20%
policy
20%
legal aspects
18%
data
18%
losses
17%
market
14%
loans
13%
comparative evaluations
12%
budgets
12%
efficiency
12%
control systems
12%
expenditures
11%
control
11%
panels
11%
sampling
10%
avoidance
10%
income
10%
convergence
10%
asia
10%
government spending
10%
deposits
10%
taxes
10%
metrics
10%
sustainability
10%
incentives
10%
manufacturing
10%
quality assurance
10%
fraud
10%
accountability
10%
covid-19
10%
industry
7%
hypothesis
7%
Keyphrases
Indonesia
94%
Indonesian
53%
Islamic Financial Institutions
48%
Local Government
31%
Corruption
27%
Value Relevance
26%
State-owned Enterprises
22%
Public Sector
22%
Good Governance
20%
Banking Sector
20%
Islamic Banking
20%
Shariah Supervisory Board
20%
Misfit
20%
Business Strategy
20%
Investor Reaction
20%
Non-discretionary
20%
Brainstorming
20%
Related Party Transactions
20%
Accruals
20%
Auditor Judgment
20%
Financial Performance
16%
Bank Soundness
16%
Indonesia Stock Exchange
15%
Moderating Effect
15%
Financial Instruments
15%
Management Control Systems
13%
Auditors
13%
Market Discipline
12%
Book Value of Equity
12%
Loan Loss Provisions
12%
Indonesian Government
12%
Audit Quality
12%
Financial Reporting Quality
11%
Liquidity
11%
Accounting Standards
11%
Analisis
11%
Misstatement Risk
11%
Risk Relevance
10%
Sharia Disclosure
10%
Discretionary Accruals
10%
Financial Derivatives
10%
Value Relevance of Earnings
10%
IFRS Adoption
10%
Relevance of Accounting Information
10%
Degree of Convergence
10%
Ifrs
10%
Co-alignment
10%
Agency Problem
10%
Accounting Strategy
10%
Earnings Targets
10%
Economics, Econometrics and Finance
Profit
41%
Local Government
33%
State-Owned Enterprise
31%
Corruption
31%
Accounting
24%
Accounting Standards
22%
Public Sector
22%
Islamic Finance
20%
Quality Management
20%
Stock Exchange
19%
Accruals and Deferrals
17%
IFRS
16%
Financial Instrument
16%
Ownership
15%
Corporate Governance
14%
Management Control System
13%
Discretionary Accruals
10%
Loan Growth
10%
International Bank
10%
Cost Leadership
10%
Payout Policy
10%
Tax Avoidance
10%
Accounting Policy
10%
Commercial Bank
10%
Management Control
10%
Regulatory Framework
10%
Cost Stickiness
10%
Higher Education Institution
10%
Mixed-Methods
10%
Learning Process
10%
Investors
10%
Micro, Small, and Medium Enterprises
10%
Public Expenditure
10%
Industry
10%
Panel Data Analysis
8%
Price
8%
Panel Study
8%
Bank Liquidity
6%
Reserve Requirement
6%
Competitive Advantage
6%
Restructuring
5%
Expropriation
5%
Minority Shareholders
5%
Logit Model
5%
Internal Audit
5%
Financial Statement
5%
