Various models have been created all around the world to identify enterprises that manipulate their earnings. These earnings management techniques aid businesses in enhancing their financial performance or gaining some competitive advantages. The primary goal of this article was to identify the...

The processing and transformation of natural resources into completed and semi-finished products is the primary function of industry in each nation's economy. There is no denying the significance of industry and sectoral classification of the economy, but the slow development and extension of...