Earnings management is a technique used by the of an organization to intentionally manipulate company's profits in such way that figures suit agreed target and generate financial results provide excessively optimistic view operation finances. Due poor performance, companies are using different strategies exploit positive picture profitability look better eyes shareholders stakeholders, this gen...

Recent studies indicate that lending portfoliocomposition in Islamic banks is concentrated towardsdebt-based portfolio; however, the ideal should be an equity-based portfolio. This article explores effects of internal governance factors on portfolio compositionofIslamic GCC Region. The investigated are board directors’ characteristics (size and independence), Shariah supervisory attributes cros...

This study examined the impact of corporate governance mechanism in mitigating creative accounting practice listed conglomerate companies Nigeria. The used Secondary data obtained from company’s annual reports and accounts for period 2013 to 2020. population includes six on Nigeria Stock Exchange entire was study. dependent variable measured using discretionary accruals as estimated by modified...

ABSTRACT This paper analyzes the association between voluntary disclosure of compensation and firm value based on the notion that comprehensive information on compensation provides higher transparency signals and lower agency conflict. The evidence shows that firms voluntarily disclosing comprehensive information on director and executive compensation are evaluated with higher market value. How...