International Journal of Accounting & Finance in Asia Pasific (IJAFAP) is an academic and peer-reviewed publication on Accounting & Finance scope which is published from Indonesia. The aims of the IJAFAP is to feature narrative, theoretical and empirically-based research articles that relevant to accounting and finance. IJAFAP publish any theoretical, conceptual, and empirical articles dealing with issues in all areas of finance and accounting. The Journal is particularly interested in original articles that deal with current issue in financial decision making and their impact on valuation. Articles with an international/global perspective are especially welcome.