This study aims to evaluate the impact of factors representing the Board of Directors (BOD) and Audit Committee (AC) on financial information 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). Research data was collected from 338 compan... https://balboasurfandsstylers.shop/product-category/kids-apparel/