Creative accounting is considered to be a 21st-century phenomenon that has received
increased attention after the worldwide economic crisis and budget deficits, particularly the …

The phenomenon of creative accounting has attracted the attention of researchers for
decades, especially in the financial sector for its implications on the quality of financial …

Purpose This study aims to investigate the effect of the classification of origin country of
institutional shareholder (domestic, developed and develo** country) and its status on …

The banking sector is reflected as an essential element in the structure of any economy that
leads to the growth of financial capacity for various individuals, organizations, businesses …

This study aims to analyze the influence of board characteristics, ownership structure, and
public attention on the disclosure of information related to climate change in the banking …

Purpose The aim of this study is to measure the risk disclosure level and to determine the
relationship between ownership structure dimensions (institutional ownership, foreign …

The purpose of this study is to empirically investigate the relationship between ownership
structure and the extent of water disclosure made by Indonesian listed companies. It is …

Purpose This study investigates the potential association between corporate digitization and
disclosure quality, and how this relationship is moderated by non-state ownership and …

This study examines the effect of foreign investment on firms' information quality. We use a
unique setting—the Shanghai-Hong Kong Stock Connect Program in China—that provides …

The main function behind the conceptualization of creative accounting is maintaining the
quality of financial reporting practice. This phenomenon has attracted the attention of …