Published in: International Journal of Pharmacy Practice
May 06, 2020
Published in: International Journal of Energy Economics and Policy
May 01, 2020
Published in: Journal of Emerging Technologies in Accounting
May 01, 2020
ABSTRACT Recently, accounting academics have reported increased attention in the accounting profession toward the employment of various technologies. These studies only highlight the exploitation of these technologies in the profession and areas for future research, while missing the need for modernizing the accounting curriculum to meet the industry's technological needs. This paper follows an integrated model for curriculum redesign to reflect blockchain technology, business data analytics, ...
Published in: Opción, Año 36, Especial.27, 1399-1413
May 01, 2020
Published in: TEM Journal
May 01, 2020
This paper describes the identity management system (IdMS) by defining system and user requirements. Additionally, it introduces the IdMS concept that approaches the things identity management. Moreover, the paper deeply describes the IdMS features using unified modelling language (UML) diagrams such as class, system, and sequence diagrams to show the main system functionalities. Ultimately, the suggested system is evaluated by comparing it with the existing systems and discussing the fulfilmen...
Published in: Cogent Economics and Finance
Apr 07, 2020
The paper examines the effect of family ownership concentration (FMOC) on real earnings management (REM) in manufacturing firms listed on Bursa Malaysia (formerly known as Kuala Lumpur Stock Exchange). Data are gathered from 1,056 firm-year observations for the four-year period from 2013 to 2016. The feasible generalised least square estimation is used to examine the relationships. The results show that FMOC is negatively and significantly associated with REM. This evidence supports the alignme...
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