Having adequate, sufficient and timely information and data is very important for investors' decision making. Processing information and allocating the asset are two fundamental tasks in the securities market and the stock price is more likely to have the nature of disclosure, information effectiveness and asset allocation efficiency. Thus, in this research, the effects of large block transacti...

“abstraction principle” means separation between two obligations incommercial instruments: underlying obligation and documentary obligationthat created by drawing these documents. the main effect of this principle isthat objections related to first obligation, cannot be claim in second; wherethere is a third party. to obtain a real and comprehensive perspective of thisprinciple in iranian law, ...

Everything in the world is turning into electronic mode; all our basic requirements are now fulfilled electronically through e-business. One of the main operations that are affected is the payment of different transactions and activities. The latest payment techniques emerged recently was mobile payment where a user can proceed with the payment operation easily through mobile. This study identi...

Since the late 1990s, reported U.S. imports from China and Hong Kong have regularly and increasingly exceeded reported exports of China and Hong Kong to the United States. This discrepancy, which is not caused by re-exporting through Hong Kong, varies by product categories, and in some cases takes the opposite sign. In this paper, we focus on China’s direct exports to the United States. Using a...

Social capital can serve as informal governance in weak investor-protection regimes. Using hand-collected data on entrepreneurs’ political connections and firm ownership, we construct several original measures of social capital and examine their effect on the performance of entrepreneurial firms in China after their initial public offerings. Political connections or a high percentage of externa...

This study aims to obtain empirical evidence of the influence six elements fraud hexagon theory on potential financial statement by involving audit committee which acts as a moderating variable in statements state- owned companies listed Indonesia Stock Exchange 2016-2020. Potential is measured using f-score model. The research sample was obtained purposive sampling technique. Data analysis met...

Available online 24 January 2014 This study complements the governance literature by investigating how Taiwan listed firms adjusted their governance structure to cope with the 2008 financial crisis. The results from the principal component analysis (PCA) suggest that there are significant differences in the factor scores, such as Board Power (of the Largest Shareholders), Information Transparen...

The scenario of business computer systems changed with the advent of cross-entity computer interactions: computer systems no longer had the limited role of storing and processing data, but became themselves the players which actuated real-life actions. These advancements rendered the traditional transaction mechanism insufficient to deal with these new complexities of longer multi-party transac...

ABSTRACTThe current international business transaction activity is not difficult, with the advancement of technology, world provides ample opportunities and for community to make connections between them.. International transactions are private law studies, where in wider each party make, agree execute clauses they make. However, it can be said that order carry out such activities, parties must...