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.

Japans Human Security Assistance to Pakistan in Post Cold-War Era

Pakistan has been a huge recipient of Japanese economic assistance for the growth of its economy. Moreover, Pak-Japanese relations in term of economic aids and human security are strongly mature and amicable since Pakistan is one of those countries in the world which needs acute economic assistance and financial aids to develop its social, political and economic sectors so that it guarantees the human security in Pakistan. Apart from this, the human security assistance which has humanistic values and norms is directly linked with the human development and welfare. Being a staunch supporter of the notion to empower the people of the developing countries in social and economic fields, Japan has been consistently supporting Pakistan. The dissertation is qualitative in nature and would find out the provision of Japanese aids to Pakistan and would also read the impact.It is learnt that why Japan has been so much actively involved in supporting the government of Pakistan to revive its economy and bring a dramatic reduction in the ratio of poverty. The thesis aims to identify that the interests and intentions of Japan in supporting Pakistan for developing its human security. More specifically, Japan has been observed in working and developing the educational, health, agricultural, sanitation, economic sectors which are crucial and clear indications in Pak-Japanese relations in respect to human security. Developing and improving the irrigation system through applying modern techniques by Japan are also certain signs which show the commitment of Japan in the promotion and protection of human security in Pakistan. In addition, the other projects which Japan has started in Pakistan, have mainly focused on transportation service, health services and education for Pakistan in the form of various projects carried out of Official Development Assistance (ODA) and JICA (Japan International Cooperation Agency). Japanese has been continuously and perpetually providing economic aids, grants and loans to Pakistan in order to ensure the protection and restoration of human security and human development in Pakistan. Japan has also helped Pakistan to strengthen and develop the markets of Pakistan and bring changes in socioeconomic development which ultimately would bring regional development and V prosperity. The Japanese economic assistance brought dramatic reforms in Pakistan.Japan’s aid to Pakistan no doubt, carries certain strings and conditions, but has purely helped Pakistan to come out from human security threats.Therefore, Pak-Japanese ties in term of human security in Pakistan is strongly mature and strong and Pakistan needsmore economic support and financial aids from Japan since Pakistan has to do a lot to come out from human crisis. Pakistan and Japan ought to seek their bilateral relations irrespective of the fact that how and what they interests they pursue in their relations with other countries.