This paper investigates the impact of pay gap on accounting conservatism based basic data A-share listed companies in Shanghai and Shenzhen from 2008 to 2020 by using multivariate linear regression model OLS method, finding that two are significantly negatively correlated. By introducing Confucian culture, this further explores moderating role Confucianism finds enterprises influenced culture e...

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The aim of this research is the analysis of management ability using accounting and corporate governance criteria and also artificial intelligence. The primary independent variables in this study include regulatory variables (characteristics of corporate governance and audit committee) and accounting variables (performance and risk criteria). We took advantage of Demirjian index to measure mana...

During the past five years, the number of US. citizens who own foreign securities has increased by thirty percent. This trend has led to the need for a uniform accounting system that would increase the comparability and consistency of financial statements across countries in the world Today, over I 00 countries have adopted International Financial Reporting Standards (!FRS) as their primary acc...