In this research, proposed a new method to evaluate borrowers’ credit risk and quality of financial statements information provided. We use qualitative and quantitative criteria to measure the quality and the reliability of its credit customers. Under this statement we evaluate 35 features...

This paper investigates the relationship between the audit committee’s cash compensation and accrual earnings management. Using a sample of Chinese listed firms over the period 2007 to 2017, findings show a positive association between cash compensation of the audit committee and accrual...

In this research, the authors proposed a new method to evaluate borrowers’ credit risk and quality of financial statements information provided. They use qualitative and quantitative criteria to measure the quality and the reliability of its credit customers. Under this statement, the authors...