Full, on-time, and with Quality disclosure of financial information can lead to the transparency of such information and decreases information asymmetry. Among the published information of firms, earnings are of priority importance attended by many users; therefore, the issue of the transparency of accounting earnings is of high importance. The aim of this study is investigating the accounting ...

Earning management is a phenomenon that difficult to avoid because it was the effect of accrual basis usage in preparation financial statements. The agreed upon as for preparing statements indeed more rational and fair compared cash basis. Conflicts interest are increasing, especially principal cannot monitor daily activities ensure works accordance with shareholders' wishes. objective this res...

BACKGROUND Recent trends show an unprecedented feminisation of migration in China, triggered by the increasing demand for cheap labour in big cities and the availability of women in the labour market. These trends corroborate the evidence that non-agricultural work and remittance from urban labour migrants have become the major sources of rural household income. OBJECTIVE This paper investigate...