- Akuntansi Business IPO CEO turnover Decisionally efficient market T Technology (General) TS Manufactures bibliografi board of commissioners gender independent commissioners literature review tenure 340 Law Abnormal return Accounting Accrual Earning Management Accrual-based earning management Akuntansi sektor publik Audit risk Board Atribute Corporate Governance Corruption Covid-19 Dividend announcement Dividend increase ETD Economic Economic Growth Equity Market Timing Financial Management Financial ratios Firm performance Firms’ performance Fowler and Rorke(1983) 4 lead and 4 lag Fraud Diamond Theory Gender Growth firms HB Economic Theory IT in restaurant Information content Informationally efficient market Islamic Economics Islamic bank Islamic financial institution Keywords. Capital Expenditure Local Governments MSMEs Management and Information System