Purpose Higher degree of and commitment to voluntary disclosure (VD) and corporate
governance (CG) helps contain information asymmetry, leading to lower cost of equity (Ke) …

Purpose The purpose of this paper is to investigate the specifics of the relationship between
audit committee characteristics and earnings management in Russian listed companies …

Theoretically, accounting conservatism and voluntary disclosure may be used as means to
reduce cost of equity. Supportive evidence has been provided by the majority of studies …

This study aims to explore the effect of earnings management on the unexpected stock
returns of the corporations listed on the Palestinian Exchange during the period 2014–2019 …

Disclosure quality enhances market efficiency and attracting investments for the firms which
has positive consequences for the firm's performance. This study investigates the …

Purpose This paper uses test panel data for the biggest companies listed on the boards of
directors of the Palestine Stock Exchange from 2016 to 2022 and will focus on the …

Following the growing consideration for sustainability activities, sustainability reporting has
received a lot of attention in recent years. Palestinian corporations, however, were less …

This paper aims to study the effects of the audit committee's characteristics, namely
independence, expertise, and size, on tax avoidance. The data was extracted from the …

Penelitian dengan topik kualitas audit masih aktif diteliti dengan tingkat pertumbuhan
pertahunnya mencapai 13, 25% dalam kurun waktu 2013-2022 seiring dengan keterlibatan …

Purpose The purpose of this study is to empirically evaluate the audit expectations gap
among stakeholders in listed firms in Palestine. The purpose of the investigation is to …