Using renewable energy sources and substituting fossil fuels is imperative to promote
ecological wellbeing and achieve a net-zero carbon ecosystem. This also requires the …

We empirically study the role of product market competition and market power, discipline vs
complement role, on real earnings management (REM) in Indonesia. Using 1800 firm-year …

Purpose Given that women around the world face more exclusion in terms of limited access
to economic and innovation activities than men do, it is understandable that some female …

Purpose In this study, the author examines the effect of managers' perception of product
market competition on accruals and real earnings management. Design/methodology …

Purpose The purpose of this study is to investigate the connection between earnings
management, business strategy, and market competition. Design/methodology/approach …

To investigate the relationship between digital transformation and corporate resilience in the
face of external shocks, we empirically analyzed the relationship between digital …

The COVID-19 pandemic has caused a significant worldwide decrease in the number of
passengers using bus transport in recent years. This phenomenon was caused by travelers' …

The purpose of this study is to examine whether managerial ability affects positively to
conditional and unconditional conservatism among non-cyclical companies listed on …

The purpose of this study is to examine whether managerial ability affects positively to
conditional and unconditional conservatism among non-cyclical companies listed on …

Product market competition has been identified as an important external corporate
governance mechanism that can benefit a variety of economic outcomes. In recent studies, it …