Earnings Quality Drivers: Do Firm Attributes and Ownership Structure Matter in Emerging Stock Markets? by Fahad Alrobai, Ahmed A. Alrashed, Maged M. Albaz

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Risk Identification and Responses of Tunnel Construction Management during the COVID-19 Pandemic by Zhimin Wang, Zixiao Liu, Junyan Liu

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The Shift Towards Balancing Programs and Performance and its Role in Improving Government Performance in Iraq by Mokhaled Fouad Shujaa, Aminaa Abdelah Halboos, Rami Abbas Hameed

“…The second section of the research was designed to measure the attitude of the selected sample towards four axes, which are the degree of familiarity with the program budget and performance, the degree of contribution of the accounting system to the adoption of PPBS, the advantages of implementation or the application of PPBS, and the obstacles faced by financial managers, accountants and bankers to adopt PPBS. …”
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THE IMPACT OF CORPORATE GOVERNANCE PRACTICES ON POST-MERGER PERFORMANCE by Ali İhsan Akgün

“…Overall, our empirical findings result consistent with Ciobanu (2015) find that merger and acquisition is influenced both the legal origin and accounting regulations.…”
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Application of Virtual Reality Technology and 3D Technology in Game Animation Production by Zehao Wang, Ye Deng, Wenlong Chen

“…In the survey results of the popularity of the B game, 222 experiencers liked this game, accounting for 71.6%, and 43 experiencers did not like the B game because they thought the 3D effect of the B game would make them dizzy and uncomfortable. …”
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THE REAL-TIME WATER DISCHARGE COMPUTATION IN THE CONDITIONS OF UNSTEADY FLOW (THE YANA RIVER IN THE VERKHOYANSK GAGING SECTION AS A STUDY CASE) by Yulia V. Izyurova

“…Nowadays the task of the real-time discharge accounting is very relevant. The article presents the outcomes of the study of two methods of computation of the real-time water discharges in the conditions of the unsteady flow that enable to pass to automatic operative accounting of the river flow. …”

Earnings Management and Valuation of Biological Assets by Ricardo Luiz Menezes da Silva, Paula Carolina Ciampaglia Nardi, Maisa de Souza Ribeiro

“…The use of fair value to measure the worth of biological assets allows discretionary choices when using discounted cash flow in the absence of an active market, influencing the quality of accounting information. The objective of this study was to investigate evidence of earnings management among Brazilian companies that have adopted fair value based on the discounted cash flow method. …”
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Cash Holding, Firm Value and Performance under Financial Constraint: A Case Study of the Iranian Capital Market by Azadeh Shemshad, Mohsen Imeni

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The Relationship between Corporate Social Responsibility (CSR) Reporting and Financing (Bank Loans and Debt Securities) by Azam Valizadeh Larijani, Sarina Mafakheri Bashmagh

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The Effect of Business Strategy on Company Performance with Emphasis on Management Ability by Seyed Hesam Vagfi, Zohre Nilofari

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Book review: The Third Pillar: How Markets and the State Leave the Community Behind by Mallikarjun Gudadinni, Nabendu Paul

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Exploring the Link between Financial Reporting Models and Earnings Characteristics among Tehran Stock Exchange Listed Companies by Roya Amiri, Ali Ashtab, Mahdi Heydari

“…Financial analysts and investors not only consider the accounting profit figure when assessing future cash flows but also prioritize the sustainability and repeatability of reported earnings. …”
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The Simultaneous Effects of Spatial and Social Networks on Cholera Transmission by Sophia Giebultowicz, Mohammad Ali, Mohammad Yunus, Michael Emch

“…A spatial error-social effects model tested for cholera clustering in socially linked households while accounting for spatial factors. Results show that there was social clustering in five out of twenty-one years while accounting for both known and unknown environmental variables. …”
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Value Added Tax and Economic Development: Focus on Human Capital Development by Kuyebi Favour Orejesuoluwapo, Omodero Cordelia Onyinyechi

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Typology of Personalization in Recommender Systems by Marziyeh Nourahmadi, Hojjatollah Sadeqi

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The Optimization of a Virtual Dual Production-Inventory System under Dynamic Supply Disruption Risk by Yu Chen, Liyuan Liu, Victor Shi, Yibin Zhang, Jing Zhu

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Research on the Human Rights and Cultural Protection of Environmentally Displaced Persons under Rising Sea Levels by Rui Xie, Wen-Bo Li, Meng-Chun Lin, Di Lu, Jia-Ming Zhu

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Identifying the Dimensions and Components of the Executive Requirements of Islamic Microfinance by Akram Taftiyan, Farideh Noor Mohammadi

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Constructing Multiple-Objective Portfolio Selection for Green Innovation and Dominating Green Innovation Indexes by Meng Li, Kezhi Liao, Yue Qi, Tongyang Liu

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Linking financial development and economic growth: do we have new evidence of the role of institutions in CFA countries? by Christelle Meniago, Brian Tavonga Mazorodze, Gisele Mah

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