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Journal Articles

Information conveyances: disaggregated accounting earnings and decomposed other comprehensive income accelerations

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Tri Utami, Slamet Sugiri, Abdul Halim, Sumiyana Sumiyana
Journal: Accounting Research Journal
Accounting Research Journal (2025) 38 (3-4): 364–386.
https://doi.org/10.1108/ARJ-03-2024-0095
Published: 13 June 2025
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Journal Articles

The IFRS 16 implementation in Asia-Pacific countries: enhancing asset pronouncements or opaque information’s conveyance

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Evy Rahman Utami, Sumiyana Sumiyana, Jogiyanto Hartono Mustakini, Zuni Barokah
Journal: Accounting Research Journal
Accounting Research Journal (2024) 37 (1): 19–38.
https://doi.org/10.1108/ARJ-04-2023-0115
Published: 08 January 2024
View article titled, The IFRS 16 implementation in Asia-Pacific countries: enhancing asset pronouncements or opaque information’s conveyance
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