Purpose: Prior studies had documented that CEOs with accounting backgrounds are more conservative as compared to their non-accounting backgrounds counterparts. However, prior studies also suggested that CEOs with accounting backgrounds tend to engage in earnings management activities because...

Purpose: This study aims to examine the relationship between corporate governance and the likelihood of corporate fraud in Malaysia. Design/methodology/approach: The sample of fraudulent companies in this study is the public listed companies that were charged with furnishing false statements to...

This is the first study to explore the impact of Indonesia's adoption of International Financial Reporting Standards (IFRS) on information flow and stock price informativeness throughout the pre-IFRS (2007-2011), transition (2012-2014), and post-IFRS (2015-2019) adoption periods, as determined...

Objective – The objectives of this paper are to determine bases in segmenting organ donors and to examine potential variables that could be used to segment and target potential organ donors.Methodology/Technique – To understand the complexities of the characteristics of potential organ...

Objective: The main purpose of the study is to investigate the presence of earnings management incentive in affecting the LLP decision of commercial banks in Malaysia, focusing on the relation between loan loss provisions and earnings before tax and provisions.Methodology/Technique: This study...

Dealing with stationarity remains an unsolved problem. Some of the time series data, especially crude palm oil (CPO) prices persist towards nonstationarity in the long-run data. This dilemma forces the researchers to conduct first-order difference. The basic idea is that to obtain the stationary...