Purpose The readability of annual reports is an important feature that determines the quality
of communication between a firm and its stakeholders. Extant literature has demonstrated …

With the aim of exploring how digital transformation impacts enterprise development in
China, this study takes Chinese A-share listed enterprises from 2007 to 2020 as the …

Diantara 3 (tiga) arus kas yang terdapat dalam perusahaan, maka arus kas yang berasal
dari operasi dianggap merupakan arus kas yang paling penting dalam perusahaan dan …

Purpose I seek to identify whether cash flow management can affect the performance and
risk of the Greek listed companies. Design/methodology/approach This study examines the …

A preliminary resource assessment of Seulawah Agam geothermal prospect in Aceh,
Indonesia indicates strong geothermal potential with thermal energy produced ranging from …

Recently, financial distress has become a significant issue, especially for the banking sector,
that is considered as the backbone of the economy. Thus, the present study aim is to …

Equity markets play a pivotal role in the sustainability of developing countries, such as
China. The literature on the detection of herding biases is confined to the aggregate level …

We explore whether our proposed proxies for stock price overshooting informativeness and
the days falling into overbought (oversold) zones defined by the SOI over the total number of …

Agency theory occurs when shareholders recruit a manager to manage the company. Both
shareholders and managers tend to work in their best interests. The free cash flow …

The primary aim of this study was to examine the impact of audit independence on the
financial statement quality of commercial banks listed in Nigeria. The study was conducted …