This research has been carried out to investigate the potential correlation between accounting manipulation and capital expenses of corporations listed on Pakistan Stock Exchange (PSX). The study examines 80 non-financial companies PSX from 2008 2019. researchers utilized Dynamic Panel Generalized Method Moments (GMM) for individual effects indicators analysis. To measure manipulation, Yoon &am...

Prior research has investigated the association between executive equity compensation and earnings management but the evidence is not conclusive. We investigate this question using the quantile regression approach which allows the coefficient on the independent variable (equity compensation) to shift across the distribution of the dependent variable (earnings management). Based on a sample of 1...

Abstract Built on the exclusive funding of 1,000 large transnational corporations, World Economic Forum is a not-for-profit Swiss foundation, aiming to shape direction globalization. Its events are characterized by low degrees formality and transparency. Research what this organization does scarce. This article suggests term discretionary governance capture precarious, yet existing, social orde...

BACKGROUND Dietary sodium, the major source being salt, is associated with hypertension. Australian adults consume more than the recommended amount of salt and approximately 15% of dietary sodium comes from salt added at the table and during cooking. OBJECTIVE To determine the frequency of and the demographic characteristics associated with discretionary salt use. DESIGN A cross sectional s...

if in multiple offences deserving legal punishment (ḥadd) the perpetrated offences are similar, the punishments interfere and the person is sentenced to one legal punishment. this judgment is disputable from two perspectives. firstly, it is against the principle of non-interference of causes and effects. secondly, it is against the principle of justice and causes disturbance in public security ...

Commonly used Jones-type discretionary accrual models applied in quarterly settings do not adequately control for nondiscretionary accruals that naturally occur due to firm growth. We show that the relation between quarterly accruals and backward-looking sales growth (measured over a rolling four-quarter window) and forward-looking firm growth (market-to-book ratio) is non-linear. Failure to co...

Despite tremendous growth in the consumption of gluten-free (GF) foods, there is a lack of evaluation of their nutritional profile and how they compare with non-GF foods. The present study evaluated the nutritional quality of GF and non-GF foods in core food groups, and a wide range of discretionary products in Australian supermarkets. Nutritional information on the Nutrition Information Panel ...