holding cash is a matter of managerial discretion. theaim of this paper is to contrast the effect of accruals quality on cashholding for a sample of 120 firms listed in the tehran stock exchangeduring 2001-2011.the results show that firms with good accruals quality hold lower cashlevels than firms with poor accruals quality. this result conform thefindings of teruel & solano (2009), which state...

Business process reengineering has made revolutionary changes in the personal banking sector. It is the Technological Innovations that improved the service quality, responsiveness and business efficiency. This study focuses on different user profiles (Earning/Non Earning), their perception of risk and confidence in technological innovations in personal banking sector. Required data were collect...

Purpose. The study aims to examine the effect of auditor quality on real activity manipulation.
 Result. population is 20 state-owned enterprises (SOEs) listed Indonesia Stock Exchange for period 2018–2020. Using purposive sampling method, 57 observations specified were obtained. Next, we used a linear regression model as method. results showed that had no manipulation through abnormal Ope...

We are pleased to present the second issue of 2021. This volume journal Corporate Ownership & Control is focused on corporate governance, social responsibility, earning and performance management, risk debt financing others.

The purpose of this study was to determine the effect managerial ownership, profitability, and information asymmetry on earnings management in LQ45 companies listed Indonesia Stock Exchange from 2015 2022. This type research is empirical using panel data regression analysis method. . results show that ownership has a significant negative management, while profitability have no Management Securi...

This study focuses on the investigation of the influence of human factors on the profit manipulation. Literature review indicated that although earning management and profit manipulation has been discussed in previous study, little study has done in the investigation of the influence of human factors. To address this issue, this study has developed a new analysis model based on the Data Envelop...