This paper aims to conceptualize the relationship between audit committee (AC) characteristics and earnings management (EM), hypothesizing that political instability moderates the relationship between the two variables. It seeks to bridge the knowledge gap by proposing a conceptual framework that links AC characteristics, EM, and political instability. The paper reviews recent literature on corporate governance (CG) and EM to understand how AC characteristics may mitigate EM practices. Additionally, it explores the effect of political instability on managers’ engagement in EM. Evidence from prior studies indicates that the AC is a critical component of a firm’s structure, tasked with monitoring the quality of financial information presented in financial reports. An effective AC is argued to play a significant role in reducing EM levels. During periods of intense political instability, managers may be motivated to engage in higher levels of EM to present an enhanced financial performance for their companies. This paper argues that a more effective AC can deter such opportunistic behaviors by managers, thereby limiting their engagement in EM.

Research aims: The article aims to describe corporate governance (CG) characteristics and the extent of earnings management (EM) practices in non-financial firms listed on the Palestine Exchange from 2011 to 2018. Design/Methodology/Approach: The study employed the quantitative methodology. Collected data were summarized quantitatively using descriptive analysis with STATA 14. CG data were retrieved manually from published annual financial reports, while financial data for the EM calculation were collected from Thomson ONE. Research findings: Listed non-financial firms in Palestine only moderately complied with the Palestinian Code of Corporate Governance. Some Palestinian firms have also established an audit committee, one of the most important corporate governance mechanisms. Theoretical contribution/Originality: The findings provide insight into CG and EM in Palestine for regulators and policymakers. Practitioner/Policy implication: The results can assist policymakers in strengthening existing regulations and updating the current code of CG or introducing new policies to mitigate EM.

The administration of small estates in Malaysia is currently hampered by significant inefficiencies, prolonged delays, and family disputes stemming from complex bureaucratic procedures, fragmented records, and a lack of technological integration. This systemic failure contributes to a growing number of frozen assets, which carry serious socioeconomic implications and contradict Islamic principles of timely distribution. This study utilizes a phenomenological qualitative approach, conducting semi-structured interviews with four key informants, including officials from the Small Estate Distribution Section (JKPTG) and legal practitioners, to explore the potential of blockchain technology as a transformative solution. Thematic analysis identified four themes: (1) Inefficiencies in the current systems, (2) Documentation and ownership issues, (3) Jurisdictional & Legal Fragmentation and (4) Potential of Blockchain Technology. Findings confirm high acceptance of blockchain among practitioners, noting its potential to create a single, immutable digital vault for asset and heir data, utilize smart contracts for automated distribution, and reduce disputes through enhanced transparency. The study offers a conceptual framework and policy implications vital for successful digital transformation and administrative reform in Malaysia's inheritance management system.

We examine how the approaching international lease accounting regulations influence credit rating of particular airfreight company, we capitalize all of still effective operation lease agreements commencing in 2002 and expired on 2026. In particular we use actual operation lease data, not only the disclosed with off-balance sheet. Our results suggest that, on average, capitalization of over 12 months term operation leases, dramatically alter capital structure. Results either reports a positive impact on weighted average cost of capital WACC, credit rating is a financial risk assessment measurement used by credit holders, investors, and analysis, our results is consistent with the lease accounting standard sitters point of view; investors and credit holders have the right to obtain a full transparent picture about firms lease activities in benefit of all parties. We also find some evidence that the positive change in WACC is related to the increasing portion of capitalized lease liability accompanied with an escalating decreeing in conventional debt, in certain conditions, this result suggests that financial lease has the advantage over conventional debt.