This study aims to examine whether family control has a positive effect on earnings management of manufacturing companies and whether leverage weakens the positive effect of family control on earnings management. This study uses panel data for the 2015-2019 observation year. The research...

Purpose: The purpose of this study is to analyze the impact of corporate social responsibility (CSR) disclosure on the financial performance of Islamic banks across nine countries as major markets that contribute to international Islamic bank assets (Indonesia, Malaysia, Saudi Arabia, UAE,...

Purpose: This paper explores the influence between intellectual capital (IC) and the risk of stock price crashes by using company performance as an intervening variable. Design/methodology/approach: This study empirically analyzes the impact of the efficiency of IC on stock price crash risk...

Purpose – The purpose of this paper is to provide a comparative analysis of the communication of the five major categories of risk (business, strategy, market and credit risk disclosure) over the volatile 2007-2009 global financial crisis (GFC) time period between Indonesia and Malaysia...

Purpose: This study provides empirical evidences on the relationship between business strategy and micro, small and medium enterprises (MSMEs) performance. Additionally, the study aims to explore the role of innovation and accounting information systems (AISs) in the strategy performance...

Brands investigate cultural sensitivity in order to stand out from global market competition and reach more diverse customers. The research emphasized on the relationship between consumer ethnocentrism, cultural sensitivity and brand credibility toward purchase intention to domestic products....