The managerial ownership and its impact on financial decisions such as cash holding, and
capital structure have been the subject of debate of corporate governance literature. 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 …

Financial statements are expected to assist users in decision making by reporting the true
and fair value of companies. However, there always exists the potential risks of …

The purpose of the present study is to investigate the relationship between corporate social
responsibility and investment efficiency with particular emphasis on the mediating role of …

The purpose of this study is to provide empirical evidence on the impact of free cash flow
and leverage on revenue management moderated by the variable of good corporate …

FinTech is a solution that strengthens financial communication and, when applied, provides
new methods for performing smarter, more agile, and broader financial services. The …

The objective of this research is to acquire empirical evidence regarding the factors that can
affect earnings management in nonfinancial companies listed on Indonesia Stock …

So far, the readability of disclosure concepts and the behavioral characteristics of investors
in Iran have not been adequately addressed, despite their importance. Furthermore, there is …

Studying stock options is still a pristine area of research in the Iranian capital market. This is
due to the lack of data as well as the complexity of valuation methodologies. In the present …

In the realm of corporate tax behavior, corporate governance mechanisms exert influence
over the behavior of managers, playing a crucial role in shaping and overseeing their …