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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 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...

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...

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...

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...