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PurposeThe purpose of this study is to examine the effects of adopting International Financial Reporting Standards (IFRS) on financial statements of the largest Canadian firms (S&P/TSX 60) listed on the Toronto Stock Exchange (TSX).Design/methodology/approachThis study investigates the financial...
PurposeThe purpose of this paper is to test the effects of antitakeover protection on investment-cash flow sensitivity and whether these effects are moderated by firms’ accounting information environment and agency problems.Design/methodology/approachTo test the effects of agency problems, the...
PurposeWe examine whether the fraud firms are engaged in real earnings management and accrual earnings management prior to the fraud year in the Malaysian context.Design/methodology/approachOur sample comprises of 65 financial statement fraud and 65 non-fraud firms over a period of eight years...
PurposeMost people are probably aware of malware, but they may not be aware of malware in what may be its most dangerous form, i.e. causing physical harm, even death, to individuals. This paper aims to document how software can cause malicious harm to individuals by attacking modern systems that...
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