This study aims to determine the relationship formed between effectiveness of audit committee and fraudulent financial statements. The in this will be proxied through expertise members, frequency meetings, size committee, also tenure members. Financial statement fraud measured using Beneish M-Score formula. uses sector companies listed on Indonesia Stock Exchange during 2019-2020 period as obje...

This paper examines the potential efficiency effects of a single market for financial services in Europe. The topics covered include universal banking, the merger and acquisition process itself, cross-border ownership and management of financial institutions, and the effects of consolidation of financial institutions on the supply of relationship lending services to informationally opaque small...

ince 2000, the funding adequacy of defined-benefit (DB) pension plans in Canada and in other industrial economies has deteriorated, largely reflecting financial market developments that have adversely affected both pension fund assets and liabilities. Unfunded pension obligations can affect the financial position of the sponsoring corporation or government entity, representing a potential drain...

This paper considers an economy in which the financial system provides intermediary services for founded and unfounded assets. Founded assets have real investments as underlying, the unfounded assets have not. Money is used for real and financial transactions. In particular, the money supplied to the financial system may be used to honor the payoff promises of unfounded assets rather than being...

The domain of business reporting and especially financial reporting plays an important role when discussing internal and external information flows among organizational units. The research literature addresses the financial reporting domain often as a financial reporting supply chain. This paper explores the FRSC and addresses whether there exists a theory for the internal and external company ...

New approaches to address the kidney scarcity in the United States are urgently needed. The greatest potential source of kidneys is from living donors. Proposals to offer financial incentives to increase living kidney donation rates remain highly controversial. Despite repeated calls for a pilot study to assess the impact of financial compensation on living kidney donation rates, many fear that...

Using newly collected data from the RAND American Life Panel, we examine potential explanations for the gender gap in financial literacy, including the role of marriage and who within a couple makes the financial decisions. Blinder-Oaxaca decomposition reveals the majority of the gender gap in financial literacy is not explained by differences in the characteristics of men and women-but rather ...

Intelligent Financial Advisors (IFAs) in online financial applications (apps) have brought new life to personal investment by providing appropriate and high-quality portfolios for users. In real-world scenarios, identifying potential clients is a crucial issue IFAs, i.e., users who are willing purchase the portfolios. Thus, extracting useful information from various characteristics of further p...