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The article reveals the latest amendments in the International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in Audit of Financial Statements” and 570 “Going Concern”, to be enforc...

This paper aims to assess the impact of financial factors on the dividend payout ratio, and the purpose is to research factors affecting dividend payout in less developed markets and compare them with the results of pr...

There is a worldwide trend in the privatization of transport infrastructure and airports. Likewise, the Greek government launched an extensive privatization program that granted Fraport AG the right to operate 14 airport...

This study examines the effects of capital employed efficiency (CEE) and human capital efficiency (HCE), two key components of intellectual capital operationalized through Pulic’s Value Added Intellectual Coefficient (...

Increased attention to environmental issues has driven the development of sustainable financing instruments, one of which is Green Bonds, although corporate participation in Indonesia is still relatively limited. This st...

Timely submission of financial statements is a crucial aspect of financial reporting quality and capital market transparency, as it reduces information asymmetry and supports informed decision-making by investors and reg...

Our paper focuses on investment subsidies and the impact of accounting methods on financial ratios. Accounting for investment subsidies in Czechia is subject to national legislation and international accounting standards...

Investors and other users of financial statements seek for the information that is less likely to be affected by possibilities of financial number games. Accounts manipulations have become an issue of critical importance...

The relevance of the study is driven by the need to identify ways to replenish the state budget and to establish an effective tax rate for virtual assets in Ukraine in the context of the digital transformation of the eco...

Since the year 2000, there has been an increasing visibility of proposals and theoretical research on the importance and necessity of cash flow management in small and medium-sized enterprises (SMEs). The purpose of this...

Abstract This research proposes an innovative Arabic financial forecasting model that integrates linguistic relation extraction with advanced deep learning and machine learning techniques. The framework combines Arabic O...

The study looked at how Nigerian market value deposit money banks were affected by audit committee features. Data were collected from the financial statements of listed DMBs in Nigeria during an eleven-year period, from ...

Needs of the population in a particular area are financed from the budget. The volume of budgetary funds determines the ability of satisfying those needs. Budget fund sources of local units are prescribed by legal provis...

El objetivo de este artículo reside en describir y analizar la evolución de los vínculos político-diplomáticos, económico-comerciales y estratégico-militares entre los cuatro miembros originarios del Mercado Comú...

This research aims to analyze the effect of earnings management on earning response among property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. Earning...

This study aims to examine the effect of these variables on the capital structure of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. This study employs a quantitative approach using seconda...

The article gives a detailed account of the requirements to material assurance engagements on reports by residents of Diia.City legal regime in conformity with International Standard on Assurance Engagements 3000 (ISAE 3...

En la actualidad, resulta ineludible atender uno de los mayores problemas a los que se enfrenta la sociedad, que es el cambio climático. Las organizaciones que generan altos niveles de emisiones de gases de efecto inver...

"El objetivo del presente trabajo es analizar la factibilidad técnica y económica de la construcción de un oleoducto en el are de Los Bastos, Neuquén, considerando los aspectos macro políticos, económicos y social...