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Purpose – Previous studies distinguish revenue management based on discretionary accruals; the research of studies is to investigate the factors that affect the finance manager at the discretionary accrual in General financial information statement.

Design/Methodology/Approach – Literature review models used in research aimed at detecting any company that performs the company’s discretion to fulfill the accrual of interests internally. This research study also discusses the relationship between earnings and discretionary manager behavior.

Findings – The researcher wants to re-examine the hypothesis of market efficiency on Indonesia’s capital market. The current company information technology uses greatly influences worldwide investor interest to invest on Indonesian’s capital market. Emerging Indonesia Capital market status becomes very interesting to be studied.

Originality/Value – It also presented the shortcomings of current research and the trends for future study in capital market.

Companies over the world faced several risks related to the COVID-19 crisis. However, when quoting those risks, it is common to mix up pandemic effects with general consequences of work at home or the use of electronic communication channels. At the same time, a lot of indirect effects of the crisis are not straightforward, and some consequences may only turn evident in the long term. This chapter collects different appearances and implications of the risk caused by the epidemic based on literature review, questionnaires, in-depth interviews, and expert panels with a particular emphasis on the findings from Hungary. The authors conclude that risk effects differ little across countries but rather widely across industries and individuals. The risk map presented clarifies critical connections and offers a structured overview for the first time in the literature. A better understanding of the risk effects may assist managers and regulators when another similar crisis would emerge in the future.

China represents around 20% of the world's population, and her economy is still performing well under economic crisis. Historical events have shaped different parts of China with different economic developments and cultural encounters. The most prominent difference is between Hong Kong and the Mainland. This chapter would like to examine the development and issues of fashion retailing in China. For better understanding, this chapter starts with a brief discussion on apparel industry development and fashion culture in Hong Kong and the Mainland, follows by historical development and then presents systems of fashion retailing in both Hong Kong and the Mainland. Desktop research and exploratory research techniques were employed. Stores of international fashion luxury brands in Hong Kong, Shanghai and Beijing were visited. Comparison of branding issues, particularly for luxury market in Hong Kong and the Mainland are discussed, so are future directions of fashion retailing in these places.