Financial Ratios and Financial Distress in Consumer Cyclicals Companies: Evidence from the COVID-19 and Economic Recovery Period
Aug 4, 2026 51
42
Open Access
Peer-Reviewed
Fairness
Fairness is an open-access journal which means that all content is freely available at no cost to the user or the institution. The scope of the journal includes empirical and theoretical articles relating to economics, finance, management accounting, and accounting practice broadly and continuously as a whole.
Fairness (FR)
Journal title: Fairness
Abbreviation: FR
DOI Prefix: 10.70764/gdpu-fr
e-ISSN: 3108-950X
Peer review: Double-blind
Access policy: Open Access Journal
Frequency: 2 issues/year
About the Journal
Fairness is an open-access journal which means that all content is freely available at no cost to the user or the institution. The scope of the journal includes empirical and theoretical articles relating to economics, finance, management accounting, and accounting practice broadly and continuously as a whole.
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3
Issues
15
Articles
4122
Downloads
5282
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Articles
Effect of Implementing Green Accounting on Profitability
Jun 25, 2026 37
61
Leverage and Environmental Cost Disclosure: Evidence from Indonesian Public Companies with Firm Size as Moderator
Jun 22, 2026 41
30
Determinants of Corporate Income Tax: The Role of Profitability, Leverage, and Liquidity with Operating Costs as Moderating Variable
Jun 11, 2026 56
59
Determinants of Firm Value in Indonesia’s Financial Sector: Profitability, Liquidity, Capital Structure, Growth, and Firm Size
Jun 8, 2026 47
67
Effect of Operating Expenses, Business Income, Receivables Turnover, and Total Debt on Net Profit in Food and Beverage Companies
Jan 12, 2026 269
178
Integrating Carbon and Environmental Accounting into Sustainability Reporting: A Systematic Literature Review
Dec 29, 2025 302
289
IFRS Implementation in Management Accounting Systems: A Systematic Review on Financial Reporting Quality
Dec 20, 2025 329
269
Forensic Auditing in Fraud Detection and Prevention: Integration of Technology, Internal Audit, and Anti-Fraud Regulation
May 28, 2025 1,498
861
Literature Analysis on Financial Distress and Bankruptcy Prediction
May 28, 2025 1,029
614
Comprehensive Literature Review on the Impact of Cyberattacks on Accounting Practices and Security Measures
May 28, 2025 682
568
Accounting Perspectives on Tax Amnesty Policies in Indonesia: A Qualitative Literature Review and Case Study
Nov 29, 2025 171
313
Integrating Carbon and Environmental Accounting into Sustainability Reporting: A Systematic Literature Review
Dec 29, 2025 302
289
Forensic Auditing in Fraud Detection and Prevention: Integration of Technology, Internal Audit, and Anti-Fraud Regulation
May 28, 2025 1,498
861
Literature Analysis on Financial Distress and Bankruptcy Prediction
May 28, 2025 1,029
614
Comprehensive Literature Review on the Impact of Cyberattacks on Accounting Practices and Security Measures
May 28, 2025 682
568
IFRS Implementation in Management Accounting Systems: A Systematic Review on Financial Reporting Quality
Dec 20, 2025 329
269
Impact of Macroeconomic Factors on Indonesian Stock Market: Evidence from A VECM Analysis
Dec 10, 2025 315
227
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