Purpose This study aims to investigate the monitoring role of ownership structure (OWS) on
real earnings management (REM) practices; previous studies primarily examined the effect …

This study investigates the association between audit committees'(ACs) financial expertise
and the implementation of accretive repurchases as a strategic method for real earnings …

The primary objective of this research is to examine the impact of the dividend payout ratio
and free cash flow on share repurchases in Indonesian companies listed on the Indonesia …

This study aims to investigate the impact of the share buyback process and its motives on
financial performance from an accounting and economic perspective. The study sample …

Listed companies can acquire capital through a rights issue where existing shareholders
have a preference in buying additional shares at a discounted rate, in proportion to their …

This study aims to investigate the impact of the share buyback process and its motives on
financial performance from an accounting and economic perspective. The study sample …