This study examines the relationship between corporate social responsibility (CSR) and firm
performance in the MENA region before and after COVID-19. It also seeks to understand …

Agency Theory explains the relationship between board of director's monitoring upon any
mismanagement activities. Board credibility, independence, and competency are part of …

In the course of digitalization, the accounting industry will adapt to comparable
developments. Finance and accounting professionals must embrace the digital shift as the …

Financial statements are supposed to convey comprehensive information about firms'
financial position, performance and changes in financial positions to assist a wide range of …

Pada penelitian ini bertujuan untuk menganalisis dan menguji pengaruh ukuran
perusahaan, kepemilikan manajerial, leverage, dan profitabilitas terhadap manajemen laba …

This study assessed the relationship between earnings management and shareholders
wealth creation of quoted conglomerates in Nigeria. Specifically, this study ascertained …

This research aims to look at how firm characteristics and audit quality can affect the earning
management practices in the Egyptian context, within the period of 2011–2019. This period …

Abstract The Supreme Audit Institutions (SAI) are required to act as a corner stone in the
public financial management system to prevent and discourage corruption by enhancing …

Profitability is a company's ability to create profits at the level of sales. certain assets or
shares. The way to see the prospects of a company is usually seen from the development of …

Earnings management is fundamental to pay attention, because it will have a direct impact
on the company. Free cash flow, profitability, and audit quality are believed to be indicators …