Buscar recursos académicos

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...

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

This study uses satisfaction as an intervening variable in BAZNAS Banten Province to examine the influence of institutional reputation, financial literacy, and accountability on the trust of muzakki (payers of zakat). Th...

Forecasts predict we will need 790,000 pilots by 2037. This prediction means airlines will need to increase pilot levels by 267%. Finding a solution to this pilot shortage requires the aviation community to address limit...

Firm value reflects how effectively a company manages its assets to attract investors. Amid rising sustainability concerns, Environmental, Social, and Governance (ESG) practices have become a focal point, as their adopti...

Green finance is an important tool that would help in reducing environmental degradation and promoting sustainable development as a means of reducing the burning socio-economic challenges inherent in rapidly urbanizing n...

This study examines the timeliness of mandatory pre-adoption (Staff Accounting Bulletin [SAB] 74) disclosures related to the new revenue recognition standard, ASC 606. It aims to understand managerial incentives that aff...

Several studies have reported about sustainability issues of the National Health Insurance Fund (NHIF) due to a mismatch between assets and liabilities. Despite these studies, no study has worked on the asset and liabili...

The present article examines four interrelated elements of the economy: namely, markets, labour, production, and distribution. These elements thus function as principles and laws. This approach is predicated on the premi...

The Province of Gelderland has long boasted a large number of country houses and landed estates, which over time coalesced into estate landscapes around the historical capitals of the Duchy of Guelders quarters of Nijmeg...

Abstract This study aims to examine the impact of forensic accounting services on reducing money laundering. Its originality lies in its exploration of the effects of each of the four forensic accounting services individ...

The article elaborates on current practices involved in the implementation of management accounting in the management control system at enterprise level, with outlining its prospective areas. The research theme is topica...

The aim of these study is to determine the status of long-term care in Poland in the years 2010–2013, primarily on the basis of legal regulations and the statistics published by the Central Statistical Office. The arti...

Pesantren in Banyumas Regency actively negotiate the relationship between Sharia principles and modern financial systems through their engagement with conventional banking institutions. Using a qualitative socio-legal ap...

Abstract Introduction The policy-making process in health reform is challenging due to the complexity of organizations, overlapping roles, and diversity of responsibilities. The present study aims to investigate and anal...

The submitted article concerns the topic of administrative punishment in the field of Slovak financial market regulations, placing emphasis on punishing the so-called “administrative procedural offences”. The article...

The use made of the public Money must be strictly checked, the public finances being by their nature a subordinate administration. For the completion of the aim set by the giving in of accounts, all accountancy and even ...

Los países de América Latina han sufrido diversas crisis, que han sido más intensas, duraderas y frecuentes dada la creciente globalización financiera. Las mismas han agravado cuestiones estructurales económico-soci...

Materias / palabras clave: financial regulations, monetary policy, financial markets and instruments, banking, insurance, corporate finance; Law: Law in general. Comparative and uniform law. Jurisprudence: Comparative law. International uniform la...