Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations for...

The aim of this study is primarily to demonstrate how earnings quality is an influential determinant of financial flexibility. Secondly, how earnings quality affects financial flexibility. And finally, to provide evidence of the role of corporate governance between earnings quality and financial...

The nominee approach to equity crowdfunding pools all crowd investors into one (nominee) account where typically the platform acts as the legal owner but the crowd retains beneficial ownership. The platform plays an active digital corporate governance role that simultaneously enfranchises crowd...

Shariah principles used as the primary basis for bank operations emphasize information disclosure as manager accountability to stakeholders. This form of accountability can be presented by presenting broader information disclosure, i.e., the disclosure of information on social, finance, and...

Working capital management (WCM) is a key factor in the success of manufacturing companies when credit is restricted, as is the case in the current climate caused by the COVID-19 crisis. The main purpose of this paper is to investigate the relationship between working capital management,...