This study examines the relationship between earning management and audit quality on sustainable investment opportunities in Gulf Cooperation Council (GCC) countries, including, Bahrain, Oman, Qatar, Saudi Arabia, Kuwait United Arab Emirates. Further, moderating of earnings is also investigated present study. includes data 1337 companies their-year observations from period 2011 to 2017. used Pa...

This research investigates the effect of audit firm size and auditor industry specialization that proxies quality, independence on real earning management through financial distress as an intervening variable. study used 96 samples manufacturing companies listed Indonesia Stock Exchange in 2017-2019 period with a purposive sampling method. By using Structural Equation Model, results show have p...

Recent high-profiled accounting scandals (e.g., Enron and WorldCom) have called into question the quality of financial reporting in the U.S. These accounting scandals have resulted in massive restatements of corporate earnings and market value losses to investors. While earnings restatements have become more prevalent and costly in recent years, detection or prediction of earnings restatement h...

In this paper, we propose an approach of dynamic pricing where buyers purchase decision is dependent on multiple preferred purchase attributes such as product price, product quality, after sales service, delivery time, sellers’ reputation. The approach requires the sellers, by considering the five attributes, to set an initial price of the product with the help of their prior knowledge about pr...

This paper presents the connection between logistics and customer service. The customer service is one the most powerful elements available of the organization in the search competitive advantage, but the least well managed. The message of this article is that performance of customer service depends the skill with the logistics system designed and managed. The output of all logistics activity i...

Plant molecular farming (PMF) is a new branch of plant biotechnology, where plants are engineered to produce recombinant pharmaceutical and industrial proteins in large quantities. As an emerging subdivision of the biopharmaceutical industry, PMF is still trying to gain comparable social acceptance as the already established production systems that produce these high valued proteins in microbia...

Pay-for-performance (P4P) has recently been introduced in Nigeria to improve quality of health services. Its early results show significant variation between implementation sites. Literature suggests this might be explained by differences in design, context and implementation of the scheme. This study aimed to explore how context and implementation influence P4P in Nigeria. Semi-structured in-d...

The objective of this paper is to provide a comparative assessment of the consequences of worker displacement in France and the United-States. I estimate wage losses of displaced workers in the two countries and examine the relative contribution of two important sources of post-displacement wage adjustments. The first one relates to the loss of seniority-accumulated firmspecific earnings potent...