This paper investigates the consequences of business model (BM) disclosures. Content analysis is used to assess mandatory disclosure BM in 75 publicly listed companies' annual reports across a three-year period (2014–2016). The research applies novel content methodology that considers way which relevance disclosures dependent on particular given company adopts. empirical results show notably lo...

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The main objective of this research is to look at the relationship between intellectual capital and earnings quality in Indonesian banks. Intellectual measured by using EVAIC+, where indicators consist Human Capital Efficiency (HCE), Structural (SCE), Relational (RCE), Employed (CEE). Earnings discretionary accruals persistence. Furthermore, study also looks whether there a difference effect on...

This research analyzes and determines the effect of investment opportunity set, earnings persistence, capital structure on quality by making managerial ownership a moderating variable. is classified as type quantitative with panel data obtained from secondary financial report that has been published through Indonesian Stock Exchange website. Furthermore, sample was filtered using purposive samp...

the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

Married men's wage premium is often attributed to within-household specialization: men can devote more effort to wage-earning when their wives assume responsibility for household labor. We provide a comprehensive evaluation of the specialization hypothesis, arguing that, if specialization causes the male marriage premium, married women should experience wage losses. Furthermore, specialization ...

This research aims to give empirical evidence of the impact independent corporate governance organ's busyness on earnings quality and market mispricing. utilized a sample non-financial firms. It investigated effect management persistence using random-effect panel data regression. Furthermore, Mishkin Test was used investigate The results showed that commissioners audit committees had positive i...

This study aims to measure the earnings quality (EQ) in Gulf Cooperation Council (GCC) countries using a sample of 1827 firm-year observations from 2008 2016 by nine EQ measures. These measures are persistence, predictability, value relevance, response coefficient (ERC), smoothness, surprise, accrual quality, loss recognition timeliness and conservatism. The also examines effect these on attrac...