This study aims to determine the development of research trends on environmental accounting published by national and international journals. The data analyzed consists of 500 indexed research publications during the period 1981-2020. The data is then processed and analyzed using the R Bibliometric application to determine the bibliometric map of environmental accounting developments. The results showed that the number of publications on the development of the role of research related to environmental accounting has increased significantly. Then, the most common type of document that analyzes environmental accounting is journal articles. The most popular writer was Wood R, who during the research period he consistently conducted research on this theme, and the most popular keywords were energy, environmental and assessment.
The aim of this study would be to see how independence commissioners, internal auditors, and size of the company affect the financial statement reputation of companies listed on the Indonesia Stock Exchange that produce basic industrial and chemical products (IDX). The findings revealed that having an impartial board of commissioners had a substantial positive impact on financial statement transparency, while having an audit committee and a large corporation had no significant impact. Based on the findings of data analysis research, the audit committee cannot boost the accuracy of the company's financial statements, according to this report. Meanwhile, one of the audit committee's responsibilities is to enhance the accuracy of the company's financial reports such that the details in the financial statements remains current and trustworthy. The internal auditors cannot improve the integrity of the company's financial statements based on the results of data analysis testing. In the meantime, one of the internal auditors tasks is to improve the accuracy of the company's financial reports so that the financial statements' details remain current and reliable. The audit committee cannot enhance the credibility of the company's financial statements based on the findings of data analysis research.
Energy has an important role in the economic growth of a country, the more energy a country has, the better the country's economy. This study tries to map the development of research published in the field of energy economics. The research was conducted using VOSViewer software. The data analyzed were in the form of scientific research related to energy economics in Islamic countries as many as 45 articles published in the last 10 years. The results showed that the number of publications on the development of research results in the field of energy economics continued to increase, with various research methods and countries of study objects. The network visualization shows that the energy economy research development map is divided into 5 clusters. Cluster 1 consists of 7 keywords, cluster 2 consists of 7 keywords, cluster 3 consists of 5 keywords, cluster 4 consists of 5 keywords and cluster 5 consists of 2 keywords. It was found that the most familiar keywords are Country, Renewable Energy, CO 2 Emission. Other findings based on the results of text mining are the analysis of Kaya Identity in Islamic countries and solutions in the form of sustainable energy use.
This study examines how scholarly research on marketing has evolved since the beginning of the millennium, and how the marketing academia has responded to the call for reform in 2006. The main purpose of the study is to find out the directions in which the marketing academia was before the call of reform and how/if the direction changed after the call of reform and has/has not evolved the marketing concept. The call for a reform in marketing academia has pointed out the number of issues which marketing has been facing, yet no proper actions were taken by the scholarly body in the past. This study investigates the topics of study which were in focus before the call of reform in comparison to the topics which were emphasized on after the call. In order to understand if changes took place, the authors used a bibliometrics approach known as co-word analysis. VOSviewer software was used for carrying out co-word (keyword co-occurrence) analysis. The data for the study was attained via the SCOPUS database. The body of literature under review is comprised of a corpus of 3,618 articles from top 11 marketing journals according to the citation index of SCOPUS database. In addition to general marketing journals, the list includes journals from some of the specialized areas such as channel and supply management, consumer behaviour, interactive and international marketing. The keyword analysis sought to identify trends in marketing research and compared findings to the call of a possible reform in the field of marketing as presented in the 2006 compilation of articles written by over 40 well-known scholars in the marketing discipline edited by Sheth and Sisodia. Through keyword analysis, the authors developed eight themes to which the keywords belonged. The keyword analysis empirically confirms and theoretically proves there is a change in trend since the call of reform which shows the changes taking place in the evolution of marketing concept. A lot of new topics appeared which the call had emphasized on, lots of the topics were left behind, and several were carried on after the call. Based on the results of the analysis we hold that the call for the reform was responded by the academia to a certain extent. These results of the study are useful to see how the academia responded to call for reform and to see the changes brought in the marketing research since the call for reform. Alongside, to the knowledge of authors, there currently is no study to see whether the call for reform by the top marketing scholars was given any importance or not, or whether if it brought any changes.
This study aims to determine the effect of tax avoidance and income smoothing on the firm value with a debt policy variable as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange which published financial statements for the period 2016-2018. By using purposive sampling technique, 243 company samples were obtained and analyzed using multiple linear regression. The results of this study indicate that (1) tax avoidance does not have a positive effect on firm value (2) Income smoothing has a positive effect on firm value (3) Debt policy as a moderating variable can strengthen the relationship between tax avoidance and firm value. (4) Debt policy as a moderating variable does not significantly strengthen the relationship between income smoothing and firm value.
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