Policies involving what are known as Free Economic Zones (FEZs) have been popular among countries interested in attracting foreign investment. While foreign investment has generally benefited the receiving country, the effect of market rivalry is known to reverse this impact. Our paper tests,...

This study discovers the relation between corporate governance factors and earnings quality and finds that increases in dividends and foreign ownership deter earnings management. The author shows that dividend increases and foreign ownership enhance earnings quality, but they appear to be...

Background: Financial institutions face significant challenges in predicting loan defaults, which directly impact the non-performing loan (NPL) rate. Incorrect predictions can lead to misinformed decisions and substantial financial losses. Objectives: This study aims to enhance default...