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Content
2024, Volume 12
- 1-13 Examining the Synergy Between Enterprise Risk Management and Internal Audit Functions
by Ms Anjali Suresh Nair & Priya Nair & Anurag Agrawal - 14-29 Financial Analysts and ESG Factors in Listed Companies: A Critical Review and Future Directions
by Fatima Berrada & Siham Meknassi - 30-41 Board Gender Diversity, Audit Effort, and Financial Reporting Quality
by Saeed Alipour & Davood Mostafazadeh
2024, Volume 11
- 1-13 Are the RD Costs Significant for the Company’s Market Value in a Normal (Non-Crisis) Decade? – Evidence From the Athens Stock Exchange
by Gkinoglou Emmanouil - 14-28 An Exploratory Analysis of the Scientific Production on Crowdfunding
by João Guilherme Magalhães Timotio & Roberto César Faria e Silva & Ramon Alves de Oliveira & Vânia Ereni Lima Vieira - 29-53 Financial Reporting Quality, CEO Age, and Investment Efficiency: Evidence from the U.S. Market
by Zhewen Li & Konstantinos A. Athanasiadis & Michail I. Fygkioris & Dimitrios N. Koufopoulos
2023, Volume 10
- 1-13 Could Fixed Asset Revaluation Encourage Investment? Study Case in Indonesia
by Irma Sari Permata & Gunawan Baharuddin - 14-23 Accounting of State Grants According to International Financial Reporting Standards
by Olena Lagovska & Gabriella Loskorikh - 24-31 The Influence of Accounting Information System Knowledge, User Satisfaction, and Internal Control on MySAP Implementation
by PATRICIA IRENE & Kuncu Saragih & Frangky Yosua Sitorus & Ktut Silvanita
2023, Volume 9
- 1-12 Financing Public Health Expenditure in an Aging Society: The Role of Public-Private Partnerships in Health
by LÃcia Laura Craveiro de Souza Queiroz & Diego Rodrigues Boente - 13-25 Financial Performance Analysis Before and After the Rise of Digital Companies (Case Study in the Transportation, Banking and Manufacturing Sector Listed on the Indonesia Stock Exchange)
by Sari Widati & Purwanto Purwanto & Vionita Nadila Putri - 26-41 Bank Performance Determinants: State of the Art and Future Research Avenues
by Anas AZZABI & Younès Lahrichi
2022, Volume 8
- 1-9 Determinants of Indonesia Domestic Investment and Foreign Investment
by Lenggogeni - 10-26 The Determinants of FDI Inflows in Romania
by Malsha Mayoshi Rathnayaka Mudiyanselage & Gheorghe Epuran - 27-36 Goodwill and Negative Goodwill: The Real Vision for the Future of a Company–Greek Accounting Standards View
by Gkinoglou Emmanouil
2022, Volume 7
- 1-12 Effects of Risk Taking on the Market Share of SMEs in Ado-odo/Ota, Local Government Area, Ogun State, Nigeria
by Henry E. Samuel & Olugbemisola W. Samuel - 13-26 The Relationship Between CEO Power, Audit Fees and Corporate Growth Opportunities
by Mohammad Reza Nikbakht & Mehran Jahandoust Marghoub & Soraya Weysihesar - 27-40 Relations Between Shareholding Nationality, Controllership and Organizational Characteristics: A Study in Publicly Traded Companies Listed on B3
by Emily Tavares Pessoa Maciel & Antônio André Cunha Callado
2021, Volume 6
- 1-15 Voluntary Disclosure of Integrated Reporting and cost of Capital in Brazil: an Alternative Explanation
by Debora Ximenes de Aragao Vale Castelo & Valcemiro Nossa & Fabio Moraes da Costa & Danilo Soares Monte-Mor - 1-15 Voluntary Disclosure of Integrated Reporting and Cost of Capital in Brazil: an Alternative Explanation
by Debora Ximenes de Aragao Vale Castelo & Valcemiro Nossa & Fabio Moraes da Costa & Danilo Soares Monte-Mor - 16-30 Reflections of the Consistency of the Public Sector's Financial Statements in the Performance of Fiscal Management
by Omar Pires Dias & Aziz Xavier Beiruth - 16-30 Reflections of the Consistency of the Public Sector's Financial Statements in the Performance of Fiscal Management
by Omar Pires Dias & Aziz Xavier Beiruth - 31-49 Diversification Benefits of European REIT, Equities and Bonds
by Cherif Famara Badji & Cristiane Benetti & Renato Guimaraes - 31-49 Diversification Benefits of European REIT, Equities and Bonds
by Cherif Famara Badji & Cristiane Benetti & Renato Guimaraes - 50-62 The Impact of Establishing Capital Market on Ethiopian Commercial Banks
by Teferi Girma Bekele - 50-62 The Impact of Establishing Capital Market on Ethiopian Commercial Banks
by Teferi Girma Bekele
2021, Volume 5
- 1-16 Public Sector Financial Statement Notes to Convergence with International Standards, Transparency, and Social Control
by Marcio Hipolito de Abreu & João Eudes Bezerra Filho - 17-34 Compliance Mediation between the Demographic Characteristics of Intermediate Management and the Financial Performance of Banking Branches
by Edmar Saturnino César & Poliano Bastos da Cruz & Sandrielem da Silva Rodrigues - 35-49 Symmetric Prudence in New Definitions of Conceptual Framework for Financial Reporting
by Shkulipa Liudmyla - 50-66 Tax Aggressiveness and Accounting and Financial Irregularities in Brazil
by Carlos Henrique Rocha Felix & Arilda Teixeira - 67-78 The Most Relevant Skills of the Expert Accountant for the Promoters of Justice of the State Public Ministries and Accountants of Brazil
by Priscilla Borges Tiago Campos & Poliano Bastos da Cruz
2020, Volume 4
- 1-16 The Study of Tax Aggressiveness and Earnings Persistence and its Components
by Ederaldo José Pereira de Lima & Poliano Bastos da Cruz & Antonio Lopo Martinez - 17-30 Evaluation of Annual Reports of Banks in Comparative Perspective
by Tunga BOZDOÄžAN & Halil ERDOÄžAN - 31-40 The Relationship Between Efficiency, Stability, and Reputation in Fundraising and Generation of Resources in the Third Sector Institutions
by Veronica da Silva Maciel & Fabio Moraes da Costa & Andre Aroldo Freitas de Moura - 41-57 Budget Revenue Forecasts, Errors and Impact on the Indebtedness of the Municipalities of Maranhão
by Paulo Cesar Pereira de Assuncao & João Eudes Bezerra Filho
2020, Volume 3
- 1-13 The New Approach for Risk Regulation in Banks
by Daniela Feschiyan & Radka Andasarova - 14-28 Analysis Good Governance of Corruption Eradication toward Penta Helix Model in Indonesia
by Aris Sarjito & Ghazalie - 29-39 Analysis of Financial Performances of Hospital Services Subsector by ELECTRE Method
by Cansu Bozdogan & Alper Odabas - 40-52 Company Dividend Policy Models: Neutral Approach
by Sergey Krylov - 53-68 The Influence of Earnings Quality for Restatements and Auditor’s Qualified Opinion
by Adriano Antonio Siqueira & Fernando Caio Galdi
2019, Volume 2
- 1-10 Models of Analysis of the Social Security System’s Financial Balance
by Ana CARP - 11-18 A New Approach for Complementing the Earned Value Method for Project Progress Monitoring and Controlling
by Ali M. Fayad & Bassam Hussein & Mohamad Hajj-Hassan & Amin Haj-Ali
2018, Volume 1
- 1-36 Testing Technical Trading Rules: Evidence from SAARC Countries
by Faisal Anees & Shujahat Haider Hashmi & Muhammad Asad