Analysis of ICT Energy Efficiency Disclosure to Improve Business Management Practices and Its Contribution to the SDGs by Manuela Sánchez-Vázquez, Ainhoa Saitua-Iribar, Noemí Peña-Miguel, Javier Corral-Lage

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Can knowledge-based assets increase organizational performance? Evidence from village financial institutions in Bali, Indonesia by Ni Made Rai Juniariani, Noorlailie Soewarno, Alfa Rahmiati

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THE EFFECT OF STRANDED ASSETS IMPAIRMENT ON FIRM VALUE: THE MODERATING ROLE OF CLIMATE CHANGE RISK DISCLOSURE TRANSPARENCY WITH APPLIED EVIDENCE FROM EGYPTIAN CEMENT INDUSTRY by Huda M. Abdallah, Samhi Abdelaty Difalla, Mukhtar Suleiman, Abdalaziz M. Alhaggan

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A Dynamic Prediction Model of Financial Distress in the Financial Sharing Environment by Jie Zhu, Hong Zhu, Nan Lin

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A multi-objective robust possibilistic programming approach to designing sustainable and reliable closed-loop supply chain network (case study: aluminum industry) by Sajad Amirian, Maghsoud Amiri, Mohammad Taghi Taghavifard

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Analyzing Company’s Internal and External Factors Influencing the Financing Model through Structural Equation Modeling (SEM) by Sajad Veisi, Seyed Ali Vaez, Ebrahim Anvari, Esmaeel Mazaheri

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Current Trends in the Development of Reporting in the Sphere of Investments in Human Capital by Maryna Resler, Jurij Renkas, Ivan Rusyn

“… In the times of general digitalization, the issue of effective and reliable accounting of human resources is the most urgent for all enterprises, regardless of the form of ownership. …”
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Spillover of uncertainties of parallel markets on types of profit management with VAR-MGARCH approach by Adel Gardoon, Nader Khedri, Ali Mahmoodi, Mehdi Basert

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Corporate Governance and its Role in Performance Improvement and Reducing Fraud in Islamic Banking by Leila Zamanianfar, Mohammad Reza Mahdyar Ismaili

“…On the other hand, the issue of corporate governance has attracted the attention of economic and accounting professionals in recent decades, and in many countries, strict regulations have been established to improve corporate governance in Islamic banking. …”
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Mediating effect of frailty on social isolation and cognitive function among the elderly by JIANG Meiting，YANG Wenfei，ZHANG Xiang，CAI Xin，GUAN Aijun，ZENG Dongyang

“…There were 1 111 individuals without frailty, accounting for 39.37%; 1 214 individuals with pre-frailty, accounting for 43.02%; and 497 individuals with frailty, accounting for 17.61%. …”
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Epidemiology of spinal cord injuries in three selected counties in Kenya by George M. Muli, Veronica Ntsiea, Natalie Benjamin-Damons, Nassib Tawa

“…Motor vehicle accidents are the leading cause, accounting for 45.07% of cases, followed by falls from height accounting for 42.25% of cases and violence, specifically gunshot injuries, which account for 7.04% of incidents. …”
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Research on the impact of the digital economy on carbon emissions based on the dual perspectives of carbon emission reduction and carbon efficiency by Xin Liu, Liang Chen, Yifu Lu, Ming Chang, Yi Xiao, Haonan Yang, Deyuan Kong, Lili Zhang

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Investment preferences of institutional investors in Indonesia: A comparative analysis of pressure-sensitive and pressure-insensitive groups by Dwi Prastowo Darminto, Abdulloh Mubarok, Nurmala Ahmar

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The effect of agency costs on the relationship between management characteristics and investment sensitivity to internal cash of companies listed on the Tehran Stock Exchange by Sedigheh Kamranrad, Seyed Hesam Vaghfi, Maliheh, Ghazvini

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Prioritization of employee performance evaluation indicators in the strategic process of human resource management using the MCDM approach: a case study of the fire department of A... by Seyed Fakhreddin Fakhrhosseini, Meysam Kaviani

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Explaining the effective variables in measuring intellectual capital and providing the optimal model by hatef mollazadeh jebdreghi, mahdi zeinali, ali akbar nonahal, ahmad mohamadi

“…Also, based on the criteria of concentration of accounting literature, intellectual capital research was divided into five categories: audit, accountability and governance, management control/strategy, performance measurement, and others (including the public). …”
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Quality assessment of scientific papers:Excellence or legitimization of research practices? by Bruno de Almeida Vilela, Joyce Mariella Medeiros Cavalcanti, Kenyth Alves de Freitas, Alexandre de Pádua Carrieri

“…To this end, we applied Data Envelopment Analysis to the fields of Public and Business Administration, Accounting, and Tourism, using data from the 2017 Quadrennial Evaluation developed by the Coordenação de Aperfeiçoamento de Pessoal de Nível Superior “Coordination for the Improvement of Higher Education Personnel”, CAPES. …”
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Earnings Persistence and Abnormal Audit Fees by Xiaohui Zhou, Pengzheng Lou, Yongmin Wu, Lijuan Zhang

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Budgetary processes in medical organizations under a global budget payment system by Cheng-Tsung Lu, Wen-Hsin Huang

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The effect of auditing fees on the relationship between auditor time pressure and profit quality by Zahra Mashyekh Pul, Reza Fallah

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