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This study aims to examine the preference for earnings management (EM) strategies according to business strategies, namely, cost leadership strategies and differentiation strategies,

This study analyzed 262 samples of manufacturing and service companies listed on the Indonesia Stock Exchange for the period 2019. Logistic regression analysis is used to test the company’s EM strategy preferences based on the applied business strategy.

The results prove that business strategy has a significant effect on EM strategy preferences. Companies that implement a cost leadership strategy tend to use an accrual form of EM rather than a real form of EM. Conversely, companies that implement a differentiation strategy tend to use a real form of EM.

Theoretically, this study confirms that contingency theory can explain EM practice preferences based on business strategy. Practically, this study helps auditors and financial statement analysts in assessing the quality of financial statements, as well as the risk of financial misstatement based on the business strategy adopted by the companies.

Based on prior literature, research studies on the analysis of EM strategy preferences based on business strategy have been limited.

This survey examines the environmental awareness, current disclosure practices and problems associated with environmental accounting and reporting of twenty large and medium sized companies from the industrial sector in Bahrain. A review of literature from Western and Asia‐Pacific regions indicate a low level of environmental disclosure practices but there has been a considerable increase in the number of organisations performing environmental accounting and reporting. The present survey reveals that companies in Bahrain are environmentally sensitive, yet none of the companies are actually performing environmental accounting for external purposes. Half of them stated that they prepare environmental reporting for management requirements. A majority of them were strongly in favour of introducing accounting regulations in this area. Over 85% of them stated that both financial and non‐financial information should be reported. However, quantification and provision of information is both costly and subjective. The study concludes that in an unregulated environment, accountants and management of companies in Bahrain are likely to be less than objective in their environmental related disclosure practices in future.

The purpose of this paper is to investigate multinational corporations' (MNCs) voluntary practice of including corporate social and environmental disclosure (CSED) on their web sites and characteristics that inspire MNCs to be more accountable in this regard.

This study adopts discrimination analysis to test six hypotheses to determine which variables influence the MNCs to post their CSED on the web sites. Data from a sample of 49 MNCs were analyzed with STATISTICA. The independent variables tested include log of total assets (size) and log of total equity (size), return on assets (profitability), debt ratio (risk), auditor (Big4 and non‐Big4), country effect (origin the USA or non‐USA) and industry effect (manufacturing versus services).

The results show that companies with a strong equity base and in a good financial condition have a propensity to voluntarily disclose more environmental information. For social disclosure, company size and the profitability discriminate the most. MNCs disclose a number of items pertaining to the two areas. These results are in line with evidence found in some prior studies.

This study has its limitations. First, the results would be more conclusive if more companies had been included in the sample. Second, only six variables are tested and there may be scope for explaining the extent of the internet disclosure using other variables. Third, this research does not look into the quality of CSRD.

This study provides an empirical analysis of practices and characteristics of MNCs relating to CSRD on their web sites. The findings from this study help understand MNCs' corporate behavior in terms of CSED.

This study has, for the first time, included three more variables (financial risk, profitability, and country effect) to investigate the disclosure of social and environmental information by MNCs through their web sites, on which there is limited evidence.

The purpose of this paper is to propose the dynamically balanced mechanism for cleaning unit used in the agricultural thresher machine using the system of point masses.

The cleaning unit works on crank-rocker Grashof mechanism. To balance the mechanism, the shaking forces and shaking moments are minimized by optimizing the mass distribution of links using the dynamically equivalent system of point masses. The point mass parameters are taken as the design variables. Then, the optimization problem is solved using Jaya algorithm and genetic algorithm (GA) under suitable design constraints.

The mass, center of mass and inertias of each link are calculated using optimum design variables. These optimum parameters improve the dynamic performance of the cleaning unit.

The proposed methodology is tested through the standard four-bar mechanism taken from literature and also applied to the existing cleaning mechanism of the thresher machine. It is observed that the Jaya algorithm is computationally more efficient than the GA. The dynamic analysis of the proposed mechanism is simulated using ADAMS software.

This paper aims to propose a dynamically balanced mechanism for cleaning unit used in agricultural thresher machine using a dynamically equivalent system of point masses.

The cleaning unit works on crank-rocker Grashof mechanism. This mechanism can be balanced by optimizing the inertial properties of each link. These properties are defined by the dynamic equivalent system of point masses. Parameters of these point masses define the shaking forces and moments. Hence, the multi-objective optimization problem with minimization of shaking forces and shaking moments is formulated by considering the point mass parameters as the design variables. The formulated optimization problem is solved using a posteriori approach-based algorithm i.e. the non-dominated sorting Jaya algorithm (NSJAYA) and a priori approach-based algorithms i.e. Jaya algorithm and genetic algorithm (GA) under suitable design constraints.

The mass, center of mass and inertias of each link are calculated using optimum design variables. These optimum parameters improve the dynamic performance of the cleaning unit. The optimal Pareto set for the balancing problem is measured and outlined in this paper. The designer can choose any solution from the set and balance any real planar mechanism.

The efficiency of the proposed approach is tested through the existing cleaning mechanism of the thresher machine. It is found that the NSJAYA is computationally more efficient than the GA and Jaya algorithm. ADAMS software is used for the simulation of the mechanism.

The Islamic financial institutions (IFIs) maintain better control over their transactions than conventional financial institutions (CFIs) through the existence of Shari'a Supervisory Board (SSB) and Shari'a Control Department (SCD). The purpose of this paper is to highlight the superiority of Shari'a supervision over external audit and Shari'a audit over internal audit. The study identifies five independent variables that affect the SSB control: ex‐ante Shari'a audit; ex‐post Shari'a audit; SCD reporting to the SSB; corrective actions of SSB towards the management violations; and the number of SSB members.

The variables are articulated in five hypotheses, which are tested by ordinary least square regression. The data are collected via a questionnaire which was sent to the SSB members of 219 IFIs in the Gulf Cooperation Council (GCC) countries.

The results indicate that ex‐ante Shari'a audit, ex‐post Shari'a audit, and reporting of SCD are significantly related to the SSB control, whereas corrective actions and the number of SSB members have insignificant relation.

The research is focused on internal factors only, without considering other external factors such as stakeholders and regulators. Also, the research covered the GCC region alone.

The research recommends testing the hypotheses in other geographies to generalize the results, and including external factors as well as shareholders and board of directors.

The research provides practical implications for the SCD role and calls for merging the SCD with the traditional internal audit department to reduce the excessive work of controlling.

The paper contributes to the literature gap about the SSB. It is believed to be one of few studies that provide empirical evidence about the SSB control in the IFIs of the GCC region.