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This study investigates the nexus between Environmental, Social, and Governance (ESG) activities and firm value within the specific context of Vietnam, an emerging market, moving beyond a simplistic direct linkage to asc...

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 (...

Post-conflict reconstruction is a fiscal and financial policy challenge: governments must mobilize large resources for recovery while preserving fiscal sustainability, external balance, and financial stability. This arti...

The article explores the strategic role of accounting and financial support within modern enterprise decision-making systems. It examines how accounting has evolved from a transactional function into a core analytical an...

The article examines the impact of time management on the financial and motivational performance of an enterprise in a turbulent external environment. The relevance of the topic is due to the fact that modern enterprises...

The modern tourism enterprises operate under the simultaneous influence of post-pandemic consequences, military-economic risks, inflationary pressure, fluctuations in solvent demand, and the growing role of digital chann...

The paper investigates the technological drivers of the transformation of the market positioning of Ukrainian banks under conditions of rapid digitalization of the economy and the development of fintech ecosystems. It el...