درخت حوزه‌های تخصصی

This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange during the years 2013 to 2017 and then tested using multiple regression model based on panel data techniques. The results reveal that earnings management is significantly associated with surplus free cash flow. Furthermore, the findings confirm that auditor size exerts no significant impact on the relationship between surplus free cash flow and corporate earnings management.

The present research examines the benefits of implementing knowledge management (KM) principles in the Jordanian banking sector to enhance performance. The study emphasizes the significance of Artificial Intelligence (AI) and how Jordanian banks utilize it to improve the quality of customer service they provide. This study targets managers at all levels and focuses on the Jordanian banking sector as its research environment. A questionnaire is created to gather information from a random sample to achieve the research's objectives. The study involves a sample of 250 managers. Additionally, the research adopts a descriptive methodology, and SPSS is used to analyze the data. The statistical findings provide robust evidence for the importance of performance expectations, social influence, and perceived risk in influencing consumer intentions. Marketers and decision-makers within the banking industry can leverage these insights to shape their long-term strategies for effectively utilizing and maximizing AI technology in the banking sector. Furthermore, by providing policymakers and practitioners of Jordanian commercial banks with insight into the variables influencing user satisfaction, the findings will help these complex institutions operate more effectively.

As a result of the introduction of digital technologies in all spheres of society, various latest technologically conditioned risks and threats have become various. It requires the formation and implementation of a legal mechanism for further development and operation of the system ensuring information security, taking into account the effects of digitalization and transformation of society. The purpose of this study is development of scientifically substantiated proposals and recommendations for implementation legal mechanisms for information security in the context of digitalization. The relevance of this study is due to the needlegal regulation of relations in the information sphere, formation of a system of protection and counteraction to cybercrime. To achieve the goal of the study, methodological principles and approaches of legal science were used. The results of the analysis showed that the most significant mutual influence is demonstrated by a group of indicators of the state's institutional capacity and a group of indicators of the digital capacity of the national economy and cybersecurity. This study substantiates the main directions of accelerating the optimization of the institutional system of cybersecurity in Ukraine, which provides for two key areas: legal and organizational. The legal mechanisms include further improvement and harmonization of the regulatory framework, the formation of relevant legal norms, state policy in the field of information security. The organizational measures are aimed at improving the efficiency of responsible institutional structures - the subjects of cybersecurity - by increasing their capabilities, eliminating duplication in the exercise of their powers, taking into account the best practices of international and European experience. The core of the integrated information security system is the National Cyber Security Coordination Center.