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Ayman Shehadeh, Mahmoud Daoud Daoud Nassar, Husam Shrouf and Mohammad Haroun Sharairi
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between aud...
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SungSup Brian Choi, Kudzai Sauka and MiYoung Lee
This research investigates the factors influencing the capital structure of 271 non-financial firms listed on the Korean Stock Exchange (KSE) over a broad period from 1995 to 2021, encompassing both stable and crisis conditions. Employing a dynamic panel...
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Francisca Sestri Goestjahjanti, Betharia Efriani, Winanti Winanti, Rahmawati Rahmawati, Istajib Kulla
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The Indonesian consumer goods industry has been stagnant for four years 2014 ? 2018 with the export average of only 5.5 trillion or equivalents to zero % growth. Since the government has been working hard for economic recovery during Covid 19 pandemic, t...
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Ao Yang, Wenqi Li, Brian Sheng Xian Teo and Jaizah Othman
Corporate managers are the central figures of corporate activity who can control the strategic direction of companies. The company?s use of financial derivatives can avoid risks and has an important impact on the value of the company. This study examines...
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Fadi Shehab Shiyyab, Abdallah Bader Alzoubi, Qais Mohammad Obidat and Hashem Alshurafat
This study determines to what extent Jordanian banks refer to and use artificial intelligence (AI) technologies in their operation process and examines the impact of AI-related terms disclosure on financial performance. Content analysis is used to analyz...
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