Artículo de investigación

The Effect of Specific Risk Disclosure under IFRS 7 on Cost of Capital

• Phunphit Thitinun and Nontawan Yomchinda

Artículo de investigación

Assessment of Environmentally-Oriented Stakeholders Coherent Security as a Prerequisite of Sustainable Enterprise Development and the Role of Non-Financial Statements in that Regard

• Mishchuk Ievgeniia, Nusinov Volodymyr, Polischuk Serhii, Kutova Nataliia and Stolietova Iryna

Artículo de investigación

International Critique of the IAS16 Prescription Application and Treatment

• Ayogeboh Epizitone

Artículo de investigación

Earning Management and the Independence of Board of Directors: A Study of Financial Sectors in Saudi Arabia

• Rasha Fallatah

Artículo de investigación

Heteroscedasticity and Financial Contagion: Evidence from Some Islamic Stock Indexes

• Mohammed Salah Chiadmi, Kaoutar Abbahaddou

Artículo de investigación

Audit Decision: Interaction between Earnings Management and Audit Specialization

• Yulius Kurnia Susanto, Arya Pradipta, Stephanie Esther

Artículo de investigación

The Possibility of Applying the Tax Accounting System and Its Effectiveness on Electronic Commerce in Jordan

• Rafat Salameh Salameh, Omar Khader AL Fatafta, Taha Barakat Al Shawawreh

Artículo de investigación

Ecuadorian Wholesale and Retail Trade Companies: Analysis of the Financial Situation and Bankruptcy Forecast under Altman Z-Score

• Irene Buele, Andrea Mora, Solano Santiago

Artículo de investigación

Challenges and Benefits Encountering the Implementation of IFRS in Saudi Arabia: A Road Map

• Maryam Alsamkari, Ayman Zerban, Momen Ataf

Artículo de investigación

The Impact of Coronavirus Pandemic on Audit Quality: The Perceptions of Saudi Auditors

• Nesrine Akrimi

Artículo de investigación

Inflation, Interest Rate and Economic Growth Nexuses in SACU Countries

• Christie S. Taderera, Raynold Runganga, Simbarashe Mhaka, Syden Mishi

Artículo de investigación

Financial Performance Evaluation of The Commercial Banks in Kosovo

• Fitim Raci, Skender Ahmeti, Hysen Ismajli, Muhamet Aliu

Artículo de investigación

The Financial Structure, Lending Capacity and Banks Performance in The Emerging Markets: Does It Matter?

• Sayed abbas Ahmed, Safiat Ali Saber Ali

Artículo de investigación

Dividend Policy: Scores Modeling Within Neutral Implementation Approach Conditions

• Sergey Krylov

Artículo de investigación

Can Investor Sentiment in Social Media Be Used to Make Investment Decision in Stock Market?

• Aldila Rizkiana

Artículo de investigación

Financial Return on Equity (Froe): Case of Colombian Industrial Companies

• Elias Tovar, Pablo Arana

Artículo de investigación

Impact of Corona Pandemic (Covid-19) on External Audit on Jordanian Banks

• Reem Oqab Hussein Al-Khasawneh

Artículo de investigación

The Effect of Accounting Conservatism on The Pricing of Newly Issued Bonds: Evidence From Korea

• Kyongsun Heo, Sara Ryoo

Artículo de investigación

Banking Behaviour towards Small Business Financing In the UAE: Supply-Side Assessment Based On Importance Performance Map Analysis

• Sayed Abbas Ahmed, Ibrahim Elsiddig Ahmed, Kiran Mir Zafarullah Khan

Artículo de investigación

The Relationship Between the Return on Equity (ROE) and the Capital Structure of the Jordanian Public Shareholding Industrial Companies

• Abdulnafea Al-Zararee, Jafer Al-Sawalhah, Abeer Samara

Artículo de investigación

Effect of Banking Internal Controls on Reducing Non-Performing Loans in Commercial Banks in Kosovo Using Linear Regression Model and Mediation Analysis

• Bujar Statovci, Skender Ahmeti, Hysen Ismajli, Muhamet Aliu

Artículo de investigación

Quarterly Earnings Management: the Role of Audit Quality

• Nadia Sbei Trabelsi

Artículo de investigación

Investigating the Impact of Agriculture on Economic Growth in BRICS: Does Financial Development Matter?

• Kunofiwa Tsaurai

Artículo de investigación

The Effect of Analyst's Forecast Accuracy on Corporate Tax Avoidance: Evidence from Korea

• Jaeyon Chu, Grace Iljoo Kang

Artículo de investigación

Digitalization of Transfer Pricing As An Element of The Management Accounting System In The Company

• Marek Garbowski, Svitlana Tiutiunnyk, Yurii Tiutiunnyk, Nelia Kondukotsova, Olha Karpenko