Fuad Rakhman

Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB)

Bulaksumur

Yogyakarta 55281

Indonesia

SCHOLARLY PAPERS

5

DOWNLOADS

113

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (5)

1.

Human Development and the Quality of Financial Reporting among the Local Governments in Indonesia

Journal of International Accounting, Auditing, and Taxation. Forthcoming.
Number of pages: 42 Posted: 20 Aug 2023
Fuad Rakhman and Singgih Wijayana
Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB) and Universitas Gadjah Mada (UGM)
Downloads 113 (448,385)

Abstract:

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quality of financial reporting, human development, local government, life expectancy, education, the standard of living

2.

The Effect of Political Budget Cycle on Local Governments’ Financial Statements in a Young Democracy

Fuad Rakhman & Shahrokh Saudagaran (2023) The effect of political budget cycle on local governments’ financial statements in a young democracy, Public Money & Management, 43:5, 512-520, DOI: 10.1080/09540962.2023.2173369
Posted: 01 Nov 2023
Fuad Rakhman and Shahrokh M. Saudagaran
Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB) and University of Washington, Tacoma - Milgard School of Business

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Budget surplus, cash holding, Indonesia, local government, political budget cycle, young democracy

3.

Determinants of Financial Reporting Quality in the Public Sector: Evidence from Indonesia

Rakhman, F. and S. Wijayana. 2019. Determinants of Financial Reporting Quality in the Public Sector: Evidence from Indonesia. The International Journal of Accounting, Vol. 54 Issue 3, September.
Posted: 14 Jun 2019 Last Revised: 14 Oct 2019
Fuad Rakhman and Singgih Wijayana
Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB) and Universitas Gadjah Mada (UGM)

Abstract:

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financial reporting quality, public sector, local government, capital expenditures

4.

Budget Implementation in a Risky Environment: Evidence from the Indonesian Public Sector

Fuad Rakhman, (2019) "Budget implementation in a risky environment: evidence from the Indonesian public sector", Asian Review of Accounting, Vol. 27 Issue: 2, pp.162-176, DOI:10.1108/ARA-01-2018-0020
Posted: 13 Jun 2019
Fuad Rakhman
Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB)

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local government, budget implementation

5.

Can Partially Privatized SOEs Outperform Fully Private Firms? Evidence from Indonesia

Rakhman, Fuad. 2018. Can partially privatized SOEs outperform fully private firms? Evidence from Indonesia. Research in International Business and Finance, Vol. 45, pp. 285-292. DOI:10.1016/j.ribaf.2017.07.160
Posted: 13 Jun 2019 Last Revised: 15 Jun 2019
Fuad Rakhman
Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB)

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State-owned enterprises; Partial privatization; Financial performance; Earnings management