Vol. 4 No. 2 (2026): May 2026

Articles

• Sustainability Disclosure and Retention Ratio on Stock Returns: Firm Value Moderation in Indonesian Listed Banks

  Dhiva Asmara Dwi Nanda, Frido Saritua Simatupang

  48-56

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  Dhiva Asmara Dwi Nanda,  Universitas Jenderal Achmad Yani,  Indonesia

  Frido Saritua Simatupang,  Universitas Jenderal Achmad Yani ,  Indonesia

  https://orcid.org/0009-0000-1871-6312

  Abstract views : 12 times | Downloads: 13 times | DOI : https://doi.org/10.61194/ijat.v4i2.968 | Published: 2026-05-25
  

• Discretionary Accruals under Positive Accounting Theory: The Role of Sustainability Disclosure and Ownership Governance in Indonesian Basic and Chemical Industry Firms

  Denny Putri Hapsari Putri, Denny Kurnia Denny

  57-65

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  Denny Putri Hapsari Putri,  Serang Raya University ,  Indonesia

  Denny Kurnia Denny,  Serang Raya University ,  Indonesia

  Abstract views : 12 times | Downloads: 10 times | DOI : https://doi.org/10.61194/ijat.v4i2.1006 | Published: 2026-05-25
  

• Nexus Between Accounting Ethics and Sustainability Practices in Nigeria

  Prof BOLARINWA, Prof IDOWU, Abass Bello

  66-77

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  Prof BOLARINWA,  Lagos State University ,  Nigeria

  https://orcid.org/0000-0002-3242-2684

  Prof IDOWU,  Lagos State University ,  Nigeria

  https://orcid.org/0000-0001-6843-6597

  Abass Bello,  Lagos State University of Science and Technology ,  Nigeria

  Abstract views : 15 times | Downloads: 14 times | DOI : https://doi.org/10.61194/ijat.v4i2.996 | Published: 2026-05-25