This article analyzes the problematic aspects of criminal liability for fraudulent accounting.The author examines the relationship between deception and harm as elements of fraudulent accounting, and reveals the Pass Throughs incompatibility of the delimitation of criminal and administrative liability for the management of fraudulent accounting.For
The aim of this research is to examine the effect of leverage, interest conflict, and litigation risk on accounting conservatism with financial distress as the moderating variable.The population in this research is all manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the years 2015 to 2017 which consists of 155 companies.
Financial statements are one of the key sources of information for stakeholders of companies.Therefore, financial reporting aims at presenting an objective and transparent state of an enterprise.In order to protect the interests of all stakeholders of companies, whether external or internal, the role of financial accountants is very important, whic
Common reed (Phragmites australis) is a widespread grass species that exhibits a high degree of intraspecific variation for functional traits along environmental gradients.However, the mechanisms underlying intraspecific variation and adaptation strategies in response to environmental gradients on a regional scale remain poorly understood.In this s