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Emilio Grande, Ate Visser, Pamela Beitz and Jean Moran
Water bodies in the East Bay Regional Park District (EBRPD), California, United States, provide aesthetic value and critical ecosystem services, but are often adversely affected by the activities and infrastructure of the intensely urban environment that...
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Catarina Gonçalves Dias, Inna Choban de Sousa Paiva and Luísa Cagica Carvalho
This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand-collect...
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Cláudia Pereira, Beatriz Castro, Luís Gomes and Helena Canha
We investigate whether accounting information system quality has an impact on the level and efficiency of firms? investments. While firms? growth depends on investment and financing decisions, accounting information is fundamental for the decision-making...
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Yupei Shu, Xu Chen and Xuan Di
This paper aims to use location-based social media data to infer the impact of the Russia?Ukraine war on human mobility. We examine the impact of the Russia?Ukraine war on changes in human mobility in terms of the spatial range of check-in locations usin...
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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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Abdullah A. Aljughaiman, Abdulateif A. Almulhim and Abdulaziz S. Al Naim
This paper investigates the association between board of director (BOD) structures and CEO equity-based compensation (long-term incentive) for commercial banks (conventional and Islamic banks) in MENA countries. Specifically, we take board size and board...
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Andry Alamsyah, Gede Natha Wijaya Kusuma and Dian Puteri Ramadhani
The future of the internet is moving toward decentralization, with decentralized networks and blockchain technology playing essential roles in different sectors. Decentralized networks offer equality, accessibility, and security at a societal level, whil...
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Donghyuk Kum, Jichul Ryu, Yongchul Shin, Jihong Jeon, Jeongho Han, Kyoung Jae Lim and Jonggun Kim
This study accounted for the importance of daily expansion flow data in compensating for insufficient flow data in a watershed. In particular, the 8-day interval flow measurement data (intermittent monitoring data) could cause uncertainty in the high- or...
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Minh Vuong Duong, Jong-Wook Chung, Van Gioi Ha, Hwi Moon, Ju-Kyung Yu and Yoon-Sup So
In the temperate climate of South Korea, specific corn varieties are cultivated using plug trays. The cultivation process is initiated from February to March within greenhouse facilities, maintaining a temperature below 10 degrees Celsius. Following this...
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Yuekun Han, Hefen Cheng, Yaolan Jiang, Xinwen Wang, Xiaolan Liu, Dawei Zhang, Jinfeng Wu, Lili Liu, Mingli Yan and Dinggang Zhou
FHY3 and FAR1 serve as positive regulators of the phyA-mediated far-red light signal pathway, influencing plant growth and development by regulating the expression of downstream genes. However, little is known about the FAR1/FHY3 family in Brassica speci...
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