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Retnoningrum Hidayah,Ahwan Sholih,Linda Agustina,Rita Rahayu
Pág. 34 - 48
Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The populatio...
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Mehreen Tahir and Muhammad Intizar Ali
Federated Learning (FL) is a state-of-the-art technique used to build machine learning (ML) models based on distributed data sets. It enables In-Edge AI, preserves data locality, protects user data, and allows ownership. These characteristics of FL make ...
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Sandy Harianto
Pág. 204 - 216
This study aims to explore the effect of political connections, external auditor quality, and family ownership on real and discretionary accrual earnings management practices in public companies in Indonesia. So far, previous studies have shown inconclus...
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José Navarrete Jiménez
Pág. 42 - 53
ResumenEste trabajo argumenta que ciertas fuerzas de orden especulativo sobre la propiedad del suelo, guiadas por las mismas lógicas del mercado agrícola intensivo, han venido a modelar los espacios de habitación y a perpetuar la segregación espacial, no...
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José Navarrete Jiménez
Pág. 93 - 96
ResumenEste trabajo argumenta que ciertas fuerzas de orden especulativo sobre la propiedad del suelo, guiadas por las mismas lógicas del mercado agrícola intensivo, han venido a modelar los espacios de habitación y a perpetuar la segregación espacial, no...
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Swarna Bindu Chetty, Hamed Ahmadi, Sachin Sharma and Avishek Nag
With the emergence of various types of applications such as delay-sensitive applications, future communication networks are expected to be increasingly complex and dynamic. Network Function Virtualization (NFV) provides the necessary support towards effi...
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Alexandra Dias Martins and Sónia Rolland Sobral
The epidemiological situation caused by the COVID-19 pandemic led to efforts to mitigate the transmission of the infection, forcing workers and students to stay at home. Universities closed, as did many businesses, forcing education and work to adapt to ...
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Tafsir Matin Johansson, Dimitrios Dalaklis and Aspasia Pastra
The current regulatory landscape that applies to maritime service robotics, aptly termed as robotics and autonomous systems (RAS), is quite complex. When it comes to patents, there are multifarious considerations in relation to vessel survey, inspection,...
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Helmi A. Boshnak
Pág. 1 - 12
This study examines the impact of audit committee (AC) characteristics on audit quality in the Saudi listed firms. In addition, this study is also evaluating the Saudi CG Code amended in 2017. The data for the study is obtained from secondary (annual rep...
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Yusheng Kong, Takuriramunashe Famba, Grace Chituku-Dzimiro, Huaping Sun and Ophias Kurauone
This study analyzes corporate ownership as a corporate governance mechanism and its role in creating firm value. Previous research shows that there is no convergence on the firm-value corporate ownership relationship. Most research in this area takes a c...
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