Purpose – The purpose of this paper is to investigate the relation between the value of executive director share ownership and discretionary accruals. Design/methodology/approach – This study uses a dataset of 1,173 firm‐year observations drawn from 188 Australian listed companies for the...

Social network is a buzzword which contributes in increasing number of customers and consumers thus companies are getting huge response from the market. Comparing with the traditional business, modern business is booming too fast but in some cases, they can't sustain for the longer period of...