Vol. 9 No. 2 (2026): July 2026

View Vol. 9 No. 2 (2026): July 2026

Published: 2026-08-03

ESG, environmental innovation, and corporate profitability: Evidence of direct and lagged effects from Indonesia

Tarsisius Renald Suganda, Dorothy Srikandi Halim, Probowo Erawan Sastroredjo, Boymurodov Farrukh Farkhod ugli

171-189
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DOI : https://doi.org/10.26905/afr.v9i2.16932
Abstract views: 252, No downloads available.
Revisiting board size, return on assets, and tax avoidance using Dynamic Panel Analysis: Evidence from Indonesia

Ani Siska MY , Muhammad Ramadhani

190-206
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DOI : https://doi.org/10.26905/afr.v9i2.16959
Abstract views: 122, No downloads available.
Do foreign ownership and board characteristics matter for carbon emission disclosure in Indonesian banks?

Khairun Nisaa, Doddy Setiawan

207-219
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DOI : https://doi.org/10.26905/afr.v9i2.16995
Abstract views: 155, No downloads available.
Financial literacy, FinTech, and self-control in explaining Indonesian MSMEs’ financial well-being

Adibah Yahya, Nelson Lajuni, Rina Nurjanah, Indra Rachmawati, Nasya Nabila Diah Ananda

220-234
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DOI : https://doi.org/10.26905/afr.v9i2.16965
Abstract views: 199, No downloads available.
External commodity uncertainty and accounting conservatism: Evidence from Indonesian Mining Firms

Hairul Anam, Soegiharto Wijaya, Sudarmo

235-248
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DOI : https://doi.org/10.26905/afr.v9i2.17169
Abstract views: 34, No downloads available.
Risk-adjusted performance, performance persistence, and portfolio diversification of multi-crypto exchange-traded products

Guntur Kharisma Putra, Irwan Adi Ekaputra

249-273
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DOI : https://doi.org/10.26905/afr.v9i2.17399
Abstract views: 32, No downloads available.