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Materias / palabras clave: Finance; Financial, Analysis; Valuation; Decision-making; Finanzas; Análisis financiero; Valoración; Toma de decisiones

The article is devoted to the problem of using the methods of statistical analysis in the financial management processes in the conditions of uncertainty. A review of theoretical studies showed that efficiency of decisio...

A significant share of public healthcare expenditure is devoted to the treatment of severe trauma cases in Emergency Departments (EDs), many of which involve orthopedic injuries. Although existing trauma scoring system...

ABSTRACT The objective of this paper was to analyze financial management practices in dairy production systems. More specifically, we sought to identify which milk producers adopt financial management practices. We condu...

Materias / palabras clave: financial institutions, financial markets, risk management, investment, corporate finance; Social Sciences: Finance

In this article, we examine the role of financial assets as a key instrument for improving enterprise management efficiency, with a particular focus on marketing activities under the conditions of globalization, digital ...

This study conducts a systematic literature review on the effect of risk management on financial institutions’ efficiency. Using the PRISMA method, we analysed 173 studies published between 1990 and 2023 in journals ra...

The article develops a methodological toolkit for assessing the financial condition of a territorial community as an information basis for implementing risk-based control of local budgets. The relevance of the study stem...

Today, the economies of countries around the world are developing under the growing influence of scientific and technological progress. Technical and technological achievements are becoming the basis for economic breakth...

Listed firms have been reported by regulators to be tangled in financial scandals that have made the quality of their financial reports doubtful due to inadequate control systems of risk assessment, monitoring, informati...

The rapid digitalization of financial systems has amplified exposure to cyber risks, posing substantial threats to institutional performance and systemic stability. This study investigates how Cyber Risk Management (CRM)...

Background and Objectives: Sustainable revenue generation for municipalities remains a major challenge in Iran, where long-term reliance on unstable sources such as density sales and land-use changes—has led to spatial...

The purpose of this paper is to analyse whether senior management remuneration enhances financial performance and is contingent on the financial performance in South African state-owned enterprises. A quantitative approa...

Background: Effective working capital management (WCM) enables corporate leaders to direct scarce resources to the most promising and productive uses. Value can thus be created in a sustainable manner by deploying exces...

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 study aims to investigate the impact of financial incentives and workplace environment on employee work motivation. Individually, the study examines the impact of work allowances, employee wages, organisational cultu...

The purpose of the study is to provide a scientific rationale and develop an institutional and methodological model of tax compliance as an instrument for integrating accounting systems, tax reporting, and public financi...

Financial management is a crucial skill that individuals of all age ranges should acquire and master. It offers a transparent view of our financial status, enabling us to comprehend where our expenses are directed and ma...

This study critically examines the Kansai Airports Group’s 44-year Public-Private Partnership (PPP) monopoly-type concession encompassing Kansai International (KIX), Osaka Itami (ITM), and Kobe (UKB) airports. The rese...

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...

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...

Financial accountability in Indonesian BLU polytechnics — institutions managing State Budget allocations under Public Service Agency status — remains a persistent governance challenge. Recurring financial irregularit...

The increasing complexity of global financial systems has necessitated the adoption of more efficient and transparent mechanisms for combating money laundering (AML). Blockchain technology, with its decentralized, immuta...

In conditions of rapid change, the strategic stability of agricultural enterprises and the ability to innovate are key factors in ensuring regional economic stability and food security. The purpose of the article is to s...