Meeting local community needs and providing public services are important tasks of local government. Local governments must optimize their performance through proper performance measurement to achieve this goal. Performance measurement is an important tool that helps local governments identify...

Indirect holding is an investment that allows investors to control or significantly influence other companies not through direct share ownership, but through their subsidiaries. The indirect holding structure consists of two types, namely the father-son-grandson structure and the connected...

The increasingly widespread occurrence of business mergers by companies is intended to increase capital, business competition, have international networks, and expand and maintain their business. The financial records of companies that have consolidated are more complicated than those of...