Volume 11 - 2022 Issue 2

Journal of Governance and Regulation


Contents

Viewed: 52Downloads: 342


The impact of thin capitalization rules on capital structure and tax avoidance

Rahma Intan Anindita, Ferry Irawan ORCID logo, Amrie Firmansyah ORCID logo, Suparna Wijaya ORCID logo, Resi Ariyasa Qadri ORCID logo, Joko Sumantri ORCID logo, Arifah Fibri Andriani, Moh Luthfi Mahrus

https://doi.org/10.22495/jgrv11i2art1

Viewed: 874Downloads: 544



Role of code of ethics in building a fraud-resilient organization: The case of the developing economy

Razana Juhaida Johari ORCID logo, Ida Rosnidah ORCID logo, Norli Abd Talib, Ilinorhikmah Mohd Helmi

https://doi.org/10.22495/jgrv11i2art3

Viewed: 399Downloads: 321




Understanding information technology culture in digital-based public services

Joko Tri Nugraha ORCID logo, Tarmizi Achmad, Hardi Warsono ORCID logo, Tri Yuniningsih ORCID logo

https://doi.org/10.22495/jgrv11i2art6

Viewed: 402Downloads: 314


Revenue standard and earnings management during the COVID-19 pandemic: A comparison between IFRS and GAAP

Mohammed M. Yassin ORCID logo, Osama Samih Shaban ORCID logo, Dea’a Al-Deen Al-Sraheen ORCID logo, Khaldoon Ahmad Al Daoud ORCID logo

https://doi.org/10.22495/jgrv11i2art7

Viewed: 373Downloads: 224


The influence of fraud triangle factors on real earnings management

Suhaily Hasnan ORCID logo, Nurshylah Othman, Alfiatul Rohmah Mohamed Hussain ORCID logo, Mazurina Mohd Ali ORCID logo

https://doi.org/10.22495/jgrv11i2art8

Viewed: 477Downloads: 335



Governance of financial management and regulation-based fiscal accountability

Muhammad Din ORCID logo, Munawarah Munawarah, Imam Ghozali ORCID logo, Tarmizi Achmad, Fikry Karim

https://doi.org/10.22495/jgrv11i2art10

Viewed: 449Downloads: 460





Enhancing firm’s performance: The effect of human resources in supply chains and job rotation practice

Moh’d Anwer Al-Shboul ORCID logo, Shorouq Mansour Al-Etan, Rana Albahsh ORCID logo, Mahmoud Al-Dalahmeh

https://doi.org/10.22495/jgrv11i2art14

Viewed: 310Downloads: 189


Barriers of implementing the balanced scorecard: Evidence from the banking sector in the developing market

Yousif Abdelbagi Abdalla ORCID logo, Abdelrahman Mohamed Ibrahim ORCID logo, Alhashmi Aboubaker Lasyoud ORCID logo, Mohammed Hersi Warsame ORCID logo

https://doi.org/10.22495/jgrv11i2art15

Viewed: 381Downloads: 205