THE IMPACT OF THE BOARD OF DIRECTORS AND THE AUDIT COMMITTEE ON THE TRANSPARENCY OF FINANCIAL INFORMATION OF COMPANIES LISTED IN A FRONTIER MARKET

This study aims to evaluate the impact of factors representing the Board of Directors (BOD) and Audit Committee (AC) on financial information Fragrance transparency (FIT) in a frontier market.FIT is measured through three indicators that reflect financial non-transparency: earnings aggressiveness (EA), earnings smoothing (ES) and loss avoidance (LA

The epidemic has had a profound negative impact on individuals worldwide, leading to pervasive anxiety, fear, and mental instability.Exploiting these fears, a significant amount of fake information proliferates and spreads rapidly on social networks.This study explores the factors that cause individuals to believe fake news under stressful and fear