The Effect of the Proportion of the Board of Commissioners, Audit Committee, Asymmetric Information and Company Size on Earnings Management Practices

The objective of this study was to empirically determine whether there is a correlation between the proportion of the board of commissioners, audit committee, information asymmetry, and company size with earnings management in the consumer goods manufacturing companies sector listed on the Indonesia Stock Exchange during the years 2010-2012. The study aims to clarify any potential links between the identified variables. Data was extracted from the financial statements of each sample company, which were publicly available on the websites www.idx.co.id and ICMD. The study employed purposive sampling, gathering data from 15 companies over a period of three years, resulting in a total of 45 observations. The independent variables include the proportion of the board of commissioners, audit committee, information asymmetry, and company size, while earnings management serves as the dependent variable. The findings from our study utilizing panel data and regression models demonstrate that neither the proportion of the board of commissioners, audit committee, information asymmetry, nor company size have any impact on earnings management either partially or concurrently.

Genomic and Proteomic Analysis of Common Wheat for Rust Resistance and Baking Quality

Triticum aestivum L. comprising essential nutrients, production and utilization on high scale in Pakistan is the reason of conducting the presence research of 40 local wheat cultivars at Cereal Crop Research Institute Pirsabak, Nowshehra. The wheat cultivars were evaluated for agronomical characters, protein content, baking quality and the screening for leaf rust resistance genes in these cultivars. Results showed that Serin-10 followed by Bakhtawar-92 and Aas-81 wheat cultivars showed overall better agronomical characteristics including days to heading, days to maturity, plant height and grain yield in three years. Days to heading showed significant positive correlation with days to maturity and negative correlation with grain yield. However, grain yield showed weak positive correlation with plant height. Among the wheat cultivars, Hasham, Pak-81 and Suleman-96 were found with superior baking qualities. All loci of glutenin genes i.e. GluB3bcf, GluB3i and GluA3e were confirmed through PCR using specific primers. The highest frequency of glutenin gene GluA3e was observed 85%, followed by GluB3i (82.50 %) and the least frequency was observed in GluB3bcf (50 %) in all forty local wheat cultivars. Four cultivars (Bathoor-08, Chakwal-50, Khyber-87 and Punjab-11) was confirmed with presence of all the l leaf rust resistance genes. Lr36 leaf rust resistance gene was confirmed in most of the wheat cultivars. Response of participants to all organoleptic factors in ascending order was observed as Pak-08 followed by Upaq, Barsat, Nowshera and Serin-10 wheat cultivar. Further it was recommended that other environmental factors including soil type, humidity, temperature, light and others studied for their effect on wheat cultivars physiological characters and yield of these cultivars. Other sub-units of glutenin and leaf rust resistance genes should be screen in these cultivars. Also minerals analysis study can help in true fortification in baking that can help reduce the mal-nutrition problems in the region.