Deferred tax and accruals have the characteristic of causing reported earnings to be above or below normal. Both are permitted to be used by companies in financial reporting. This study examines whether large deferred taxes and large accruals have an impact on the relationship between earnings...

The utilization of cloud computing technology by Micro, Small and Medium Enterprises (MSMEs) businesses has become increasingly widespread. The reason for this trend is the relatively low cost in comparison to the benefits derived, which has led to a continued adoption of cloud computing....