Can enhanced CSR quality reduce the cost of debt capital? An empirical analysis of CEO expertise and non-financial reporting practices in China by Oleh Pasko, Yang Zhang, Nelia Proskurina, Vadym Sapych, Yelyzaveta Mykhailova

“…Furthermore, the study reveals that CSR assurance and engagement with Big 4 accounting firms do not noticeably affect the price of debt capital, whereas mandatory CSR reporting does. …”
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Analysis of basic hospital pricing using the unit cost double distribution method by Nurmansyah Agung, Kristianto Giovanny Bangun, Santoso Cahyo Budi, Saraswati Esti, Anggraeniko Litya Surisdani

“…Determining rates in a hospital requires a lot of consideration, many factors that become variables to be taken into account. This study aims to determine a method of determining rates that are in accordance with the needs of the hospital. …”
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The Interplay between Board Gender Diversity, Earnings Quality, and Return Volatility: Considering the Reputation of Corporate Awards by Isnayni Sabila, Rahmawati Rahmawati, Djuminah Djuminah, Endang Dwi Amperawati, Agus Dwianto

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The effect of the transition to IFRS on the value judgement of investors by Alexandra Szekeres, Gergő Tömöri

“… In our research, we examined the profitability of companies switching to IFRS and the value judgement of investors in the two accounting systems. During the examination, we established that there is no significant difference in the ROS and ROA profitability indicators in the two accounting systems. …”
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Tax loss carryforwards: valuation of deferred tax assets by A. A. Aksent’ev

“…Prospective and retrospective factors for assessing the future recovery of deferred tax assets are presented. An example of accounting entries regarding recognition and recovery of tax losses using a valuation account is provided. …”
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APPLICATION OF INTERNAL FINANCIAL STATEMENTS IN BUDGETARY USER MANAGEMENT IN CROATIA by Vesna Vašiček, Verica Budimir, Mirjana Hladika

“…Furthermore, the research results indicate that public managers are only partially familiar with the cost accounting and management accounting instruments. The information offered in the internal financial statements are not exploited enough in the pricing of services, performance measurement and the performance monitoring of service provision. …”
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The Effect of Specific Risk in Various Stages of the Life Cycle of Companies Listed on the Tehran Stock Exchange by Mostafa Ebadi, Kaveh Azinfar, Iman Dadashi, Reza Fallah

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Economic and image impacts of summer Olympic games in tourist destinations: a literature review by Luciana Brandão Ferreira, Marina Toledo de Arruda Lourenção, Janaina de Moura Engracia Giraldi, Jorge Henrique Caldeira de Oliveira

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APPLICATION OF INTERNAL FINANCIAL STATEMENTS IN BUDGETARY USER MANAGEMENT IN CROATIA by Vesna Vašiček, Verica Budimir, Mirjana Hladika

“…Furthermore, the research results indicate that public managers are only partially familiar with the cost accounting and management accounting instruments. The information offered in the internal financial statements are not exploited enough in the pricing of services, performance measurement and the performance monitoring of service provision. …”
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Carbon trading and local communities’ income: does social enterprise embeddedness moderate? Evidence from Tanzania by Charles K. Matekele, Julieth S. Mambosho, Prisca P. Rutatola, Joel M. Chongela

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Empirical Verification of the Existence and Functioning of Internal Controls in the Preparation of a Consolidated Property Balance Sheet for the State and Municipalities in Sloveni... by Jasna Ida Zafred

“…The consolidation process, where a group of enterprises is presented as a single one, is prescribed by international accounting standards, and in accordance with them it has been taken over by Slovenian accounting standards and International Public Sector Accounting Standards. …”
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Comparison of Banks and Ranking of Bank Loans Types on Based of Efficiency with Dea in Iran by Reza Fallah, Mohadeseh Kouchaki Tajani, Mehdi Maranjory, Razieh Alikhani

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MARKET VALUE ADDED (MVA), NILAI TUKAR RUPIAH, DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI by Aniek Murniati

“… This research aims to examine the impact of Market Value Added (MVA), the rupiah exchange rate, and accounting profits on stock returns for telecommunications companies listed on the Indonesia Stock Exchange (BEI). …”
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Are companies less environmentally-friendly due to the crisis? Evidence from Europe by María del Mar Miras-Rodríguez, Bernabé Escobar-Pérez, Amalia Carrasco Gallego

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Biodiversity reporting: Comparing listed entities in the United Kingdom and South Africa by Dino Da Mata, Timothy Lai, Dusan Ecim, Warren Maroun, Dannielle Cerbone

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The Pattern of the Relationship between Ethical Philosophies and Information Technology with the Ethical Behavior of Auditors: An Actors Network Theory (ANT) App by Hossein Rajabdorri, Hamidreza Vakilifard, Hojatolah Salari, Ali Amiri

“…Purpose: Ethics is a fundamental issue in the accounting and auditing profession, and the application of IT-related approaches to the financial sciences is undeniable; therefore, the purpose of this study is to prepare a model and systematize the relationship between ethical philosophies and information technology with the moral behaviour of auditors using the ANT.Methodology: The present study is applied in terms of using the findings and qualitative in terms of the research method. …”
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Applying a probabilistic neural network to hotel bankruptcy prediction by Manuel Ángel Fernández-Gámez, Ana José Cisneros-Ruiz, Ángela Callejón-Gil

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The application of blockchain with a comparative approach and its impact on risk, flexibility and internal control evaluation by mohammadsadegh aminipoor, HamidReza GholamniaRoshan, azadeh kiapour, Iman Dadashi

“…The necessity of using blockchain in the field of auditing shows that it has the ability to create a transformation in the common auditing approach and to launch the automatic auditing system with more accuracy, and it can be a suitable and safe alternative for the current accounting and auditing systems. Due to its security and speed, this technology can become the main choice of accounting companies and accounting units in the near future (Selimoglu et al, 2023). …”
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Influence of Quantity and Quality of Bonding Phases on Strength of Iron Ore Sinters by Zhigang Que, Laixin Wang, Yinxuan Fu, Fan Gu, Jinming Shi

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Analyzing the Effects of Innovation Strategies on Financial Performance Mediated by Contingency Variables by Mohammad Nazaripour, Amir Hossain Ranjbar

“…Contingency variables (human capital, structural capital, customer capital, management accounting information systems, internal process performance, and customer performance) positively and significantly affect the relationship between innovation strategies and financial performance, meaning these variables explain and mediate part of this relationship. …”
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