Financing of municipal current expenditure through local taxes: a systematic review by Henry Bernardo Garay Canales, Julio Mayorga Challco, Wilson Eduardo Vargas Cubas, Fredy Roger Flores Flores

Get full text

Performance determinants of higher education institutions and the mediating role of quality culture: internal auditors’ perspectives by Helmi Yazid, Lili Sugeng Wiyantoro, Tubagus Ismail, Iis Ismawati

Get full text

Board Gender Diversity and Risk Management in Corporate Financing: A Study on Debt Structure and Financial Decision-Making by Davood Askarany, Soleil Jafari, Azam Pouryousof, Sona Habibi, Hassan Yazdifar

Get full text

Assessing taxpayers’ satisfaction with tax administration e-services by Lidija Hauptman, Nika Vetrih, Alenka Kavkler

Get full text

College Students’ Mental Health Education Consulting Management System Design Based on Big Data Algorithms by Xuezhen Song

“…The experimental data showed that there were 40 students who thought that the psychological education course after the optimization of big data was very helpful in life, accounting for 40.6% of the total; there were 30 people, accounting for 30.7%, who thought that there was some help; 19 people, accounting for 18.81%, who thought that there was little help; and 10 people, accounting for 9.9%, who thought that there was no help. …”
Get full text

Is there a connection between ESG scores and a company’s profitability? Empirical evidence on selected Stoxx Europe 600 firms by Hussam Musa, Peter Krištofik, Yaroslav Lysenko, Juraj Medzihorsky

Get full text

Capital structure and practices of accrual-based earnings management among non-financial Vietnamese listed firms by Pham Duc Hieu, Hoang Ha Anh

“…The empirical findings are also based for recommendations to control earnings management practices at Vietnamese listed enterprises to enhance accounting information quality, thus contributing to the sustainable development of the Vietnam Stock Exchange.…”
Get full text

Cognitive Feature Extraction of Puns Code-Switching Based on Neural Network Optimization Algorithm by Jing Zhang, Qiaoyun Liao, Lipei Li

“…As for the verbal code-change, there are both preparatory and impromptu ones. 36 code-switching cases were improvised, accounting for 40.4%, and 19 code-switching cases were prepared, accounting for 21.3%. …”
Get full text

PROGRESS OF FORMS AND CONTENT OF THE FINANCIAL STATEMENTS IN ACCORDANCE WITH THE REQUIREMENTS OF NATIONAL AND INTERNATIONAL STANDARDS by E. Kusch, S. Chuzhinov

“…Thе article provides a brief description of accounting. We consider the process of reform and transformation of the accounting system in the Russian Federation for a period of time in several stages.…”
Get full text

Presenting a Model for Robot evaluation and Ranking by Grey MuLTIMOORA by Ahmadreza Ghasemi, Meysam Shahbazi, Hamidreza Aghashahi

Get full text

Research on the Impact of Green Finance and Fintech in Smart City by Zheng He, Zhengkai Liu, Hui Wu, Xiaomin Gu, Yuanjun Zhao, Xiaoguang Yue

Get full text

Does engaging in ESG practices improve banks’ performance in Jordan? by Marwan Mansour, Mo’taz Al Zobi, Ibrahim Alnohoud, Almothanna Abu Allan, Abedulwale Khassawneh, Mohamed Saad

Get full text

Developing a hybrid model for comparative analysis of financial data clustering algorithms by Mojtaba Movahedi, Mahdi Homayounfar, Mehdi Fadaei, Mansour Soufi

Get full text

The Mediating Role of Human Resources and Internal Processes on the Relationship between Innovation Strategy and Financial Performance by Vajiheh Dehghan, Mahmoud Moeinadin, Soheila Shahrestani

“…The study's statistical population consists of financial managers and senior accounting supervisors of production units in Yazd province; simple random sampling was used to select the sample, and 100 acceptable questionnaires were collected and analyzed. …”
Get full text

Assessment of the Quality of Financial Statements of Government-Owned Enterprises in Bosnia and Herzegovina by Amira Pobrić

“…Furthermore, the goal is to determine which International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) are most often violated for the purpose of accounting manipulations and distorting the picture of the real performance of these enterprises. …”
Get full text

Environment Uncertainty, Earnings Volatility and Their Role in Financial Statement Fraud? by Lin Oktris, Agustin Fadjarenie, Apollo Daito, Zuha Rosufila Bt Abu Hasan

Get full text

Investigating the Effect of Investor Pressure on Dividend Policy by Seyed Reza Seyed Nezhad Fahim, Ayat Balali, Fereshteh Hasanzadeh

Get full text

The Influence of Fair Value Measurement on the Pledge of Overconfident Major Shareholders Based on Multiple Regression and Fisher Test by Wei Wang, Xiao-Hui Qu, Jian-Ju Du, Jia-Ming Zhu

Get full text

Berlin Takes It Easy — Brussels (Still) Does Not by Jens Boysen-Hogrefe

“…Budget surveillance at the European level, however, uses alternative accounting that remains unaffected. German budgets will likely run up against the current European rules in the medium run. …”
Get full text

RESULTS OF THE AUDIT OF CALCULATIONS WITH PERSONNEL ON PAYMENT IN THE ORGANIZATIONS OF RETAIL TRADE by A. Samartseva, Z. Chebotareva

“…The most common mistakes of accountants in accounting for payroll calculations with employees have been studied. …”
Get full text