Besides, the corporate level governance factors and country level governance factors there is another crucial factor that affect the earnings manipulation practices, is country level Financial Development. Financial development would likely act to discipline managers, thereby minimizing their engagement in EM, therefore an effective financial development system helps to reduce the EM practices. Hence the main purpose of this research work is to investigate the impact of Financial development on accruals based earnings management by using panel data analysis taking sample of 257 non-financial firms listed in Pakistan stock exchange for the period of 2012 to 2019 through Fixed effect model.The results disclose that the financial development system of Pakistan negatively and significantly influence the EM activities of registered firm’s in Pakistan stock exchange. Hence, conclude that the strong financial system is effectively restrain the EM activities.The overall results are consistent with earlier literature that the advance FD enhance the controlling and analyzing of accounting informationby reducing the interference of management in the procedure of accounting accruals. Keywords: Earnings Management, Financial Development, Financial Development Index.
The party identification of individuals is influenced by various factors. The two models of party identification i.e., the expressive model and the instrumental model signify the long-term and short-term socio-political factors respectively. The study hypothesizes that the long-term factors i.e., family socializing factor, peer group, and religious group affiliation significantly affect the party identification of the individuals in Peshawar valley of Khyber Pakhtunkhwa (KP) province of Pakistan. The study is based on an in-person survey conducted for the Ph.D. studies from February to April 2021. A total of 1196 responses were documented out of a total of 1500 questionnaires distributed. The study investigated the public perspective based on long-term factors such as family socialization, peer group affiliation, and religious group affiliation in affecting party identification by determining the frequencies and percentages of responses using statistical tools and descriptive statistics. The correlation and the association are also investigated by applying specific statistical tools. The analysis of the public perspective regarding the role of family socializing factor, per group factor, and religious group affiliation indicate the close contiguity of the individuals with these factors and their influence on party identification behavior of the individuals in a political party system in Peshawar valley of KP province of Pakistan. The Kendall tau_b and chi-square tests of the correlations and association of the family socializing factor, peer group factor, and religious group affiliation with party identification further confirm the correlation and association of these factors with party identification, which confirm the significant influence. Keywords: Party identification, Peshawar valley, Khyber Pakhtunkhwa, Expressive party identification, Family socializing factor, peer group, religious group affiliation, Politics of Pakistan
Recently a rapid increase has been seen in the technology and health care became an unavoidable sector because an enormous amount of data is collected day to day. The Big data analytics has many uses and it is associated to big data. It gives an important judgment in the area of health care. This paper aims to present a review of big data in health care that how big data can aid the healthcare. In this paper multiple research paper has been reviewed and the limitations and research gaps of these papers has been discussed accordingly.
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