Investors are facing doubt on the quality of earning reported. They require some indicators to detect the quality of earning reported. The use of past performance as indicators of current and future earning management is challengeable since there are contradicting results in the sign of the relationship between past performance and earning management. Another variable may moderate their relationship. Therefore, it is the purpose of this study to know if employee’s relative earning is the moderating variable in the relationship between past performance and earning management. One hundred thirty-five companies listed in Indonesia Stock Exchange were selected with the use of stratified random sampling. The data is analyzed using sub-group analysis followed by the Chow F test and the linear regression analysis. Earning management is the dependent variable, whereas past performance is the independent variable, and employee relative earning is the moderating variable. The null hypotheses were rejected. A significant negative association exists between past performance and earning management, while the employee relative earning was found to be the moderating variable. The effect of past performance to earning management increases as employee relative earning getting lower.

The article analyzes factors affecting job satisfaction of accountant and auditors at Hanoi auditing firms. For quantitative research methods, it is conducted through the collection of questionnaire survey data and processed by SPSS software to analyze data using the following techniques: Descriptive analysis, Cronbach's Alpha test, EFA exploratory analysis, multiple regression analysis. The research results show that the nature of work, relationships with leaders in the working process are the most influencing factors on the satisfaction of accountants and auditors in Auditing firms in Hanoi. From the research results of factors affecting the job satisfaction of accountants and auditors at auditing firms in Ha Noi, the author gives some recommendations to improve the level of job satisfaction, thereby improving the work quality of the accountants and auditors at the Hanoi auditing firms.

This study aimed at testing the potential impact of the disclosure of the main variables of sustainable development on the quality of financial reports, in a developing country, Iraq, where there is a lack of research in this area. To achieve its goal this study relied on an analysis of a sample from 91 financial reports of the Iraqi commercial banks listed on the Iraq Stock Exchange during the period 2012-2018. Our results prove that disclosure of the dimensions of sustainable development as a whole has a positive impact on the quality of financial reports in commercial banks in Iraq. The paper recommends conducting more research and studies on the dimensions of sustainable development in the future for other sectors such as industrial and service sectors linking it with other variables such as the cost of capital, or inconsistency of information.

This research analyses the relationship and relative importance of financial factors on the Peruvian mining copper companies´ share prices from 2010 to 2018. Voting common share prices were focused and book value, dividend per share, dividend yield, price earnings, earnings per share and roe were employed as regressors. Fixed-effects regression was used, and tests of stationarity, distribution, and specification harnessed. It was found that earnings per share and dividend yield had a positive and significant relationship with share prices, while book value had a negative one.

The influence of military-political instability at the state security has special consequences and cannot be ignored. That is why the methods of economic security calculations should be adapted to modern conditions. Significant changes in economic, political, social conditions in Ukraine because of the influence of military events cause the necessity of developing approaches to calculations of economic security level. The article aims at analyzing active methods of calculations of economic security level to adapt their indicators to actual economic circumstances in Ukraine and the world. Indicators of the economic security have been composed of budget, money-credit, foreign exchange, debt, known banking financial market security, banking security. Every component of economic security has factors of war influence, which, as a result, correlates with the integral indicator of economic security. The relevance and indispensability of reinforcement of the economy’s competitiveness on security foundations are substantiated. The authors’ methods of calculation of an integral indicator of economic security have been suggested. A taxonomic indicator is used to measure the level of security. Conclusions regarding the preconditions, capacity, and availability of tendencies of economic security in regions of the country have been made. Strategic priorities of the state policy for reinforcement of economic security have been substantiated.

This study aims to examine the effect of company experience on audit committee diligence among manufactured listed companies on Saudi Stock Exchange (Tadawul) for the period 2015-2017. The final sample of this study consists of 191 firm-year observations. Using the Pooled OLS regression, the study finds that there was a positive impact of company experience on audit committee diligence. The study provides insightful evidence to policy makers on the determinants influencing the audit committee diligence among manufacturing companies.

This article analyzes the impact of internal control on the performance of pharmaceutical companies, providing additional empirical evidence on the effects of internal control on performance. The research method used includes surveys through questionnaires distributed among pharmaceutical companies to assess internal control and each element of internal control of these firms. Quantitative research was carried out with SPSS 25 software. The results show that monitoring, information and communication are the factors that have the strongest impacts on the performance of pharmaceutical companies. This can be explained that, for pharmaceutical companies, good monitoring and information and good tradition will positively affect the effectiveness of internal control in particular and the performance of the business. Based on the research results, the author proposes some recommendations to improve the effectiveness of internal control, thereby contributing to improve the performance of pharmaceutical enterprises.

Land acquisition and resettlement issues related to hydropower and irrigation works have always been one of the hot issues in Vietnam mountainous areas for many years. Although the Government has introduced many policies to ensure the rights of resettled people, as well as protect their lives, the effectiveness of these policies seems to be still insignificant, because many resettled people still face many difficulties in their daily life, especially income. The research is conducted within the project titled “The urgent issues in resettlement implementation for the ethnic minorities in Vietnam mountainous areas” and funded by National Council for Science and Technology Policy in 2016-2020 (CTDT/16-20) under Committee for Ethnic Minority Affairs. Applying Likert-scale and Propensity Score Matching (PSM), this study shows that 34% of the resettled households have a lower income, specifically estimated to be 8.0 - 13.1 million VND/household/year or 1.7 - 3.0 million VND/person/year lower than the income of the controlled group. However, agricultural income is not significantly different between resettled households and controlled households. This article only focuses on clarifying the impact of the resettlement policy on the general income and agricultural income of ethnic minority households; while methods to create jobs, increase income, and reduce poverty sustainably for ethnic minority households in the resettlement sites should be conducted in another research in the future.

This study focuses on the relationship between economic growth and electronic payment systems based on a sample of countries from across the globe. The study is relevant considering the importance of payment systems in financial transactions and also because, being an evolving area, it is not much studied in literature. The study initially refers to the concept, types and other features of electronic payment systems and later on analyses the macroeconomic data from countries across the globe. No concrete evidence is found supporting or rejecting the relationship between electronic payment systems and economic growth which can be inferred as country specific issue.

This paper investigated the impact of corporate governance on enhancing the financial performance of industrial companies. The sample of the research consisted of 55 industrial companies listed at the Amman Stock Exchange (ASE) during the period 2014-2018. Data were collected from the firms' annual financial statements using content analysis approach. The results confirmed that the audit committee and ownership structure had positive and significant effects on two dimensions of financial performance. In view of research findings, the study recommends companies to raise some awareness about the importance of corporate governance, in addition to strengthening supervisory procedures by legislators.