The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange. The Indonesian CbCR stated in the regulations enacted by government of Indonesia namely...

In recent years, the nexus between environmental, social, and governance (ESG) factors and financial performance has been a focal point of academic discourse. While much of the existing literature emphasizes the potential positive correlations between ESG performance and financial gains,...

Background and objectives: Atrial fibrillation (AF) is a common and extremely harmful arrhythmia disease that leads to stroke and death. Several kinds of AF exist as paroxysmal AF, persistent AF, and permanent or chronic AF. Based on electrocardiograms (ECG), wavelet transform (WT), and...