Audit committee characteristics and audit report lag: evidence from the Iran by Mehdi Maranjory, Mohadeseh Kouchaki Tajani

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Information Transparency of the Statement of Comprehensive Income: The Reporting Practice of WIG30 and DAX Companies by Jacek Gad

“…The study found that most of the surveyed companies present their statement of comprehensive income in two statements, with the number of accounting notes regarding comprehensive income presented by companies in their financial statements increasing over the period under study. …”
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Can Digital Transformation and Governance Control Managerial Opportunistic Behavior in Earnings Management? by Venna Yolanda, Aria Farah Mita

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The impact of ESG on firm value: The moderating role of cash holdings by Omnia Ahmed, Bashar Abu Khalaf

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LINKS BETWEEN FINANCIAL STATEMENTS AND MANAGEMENT COMMENTARY by Małgorzata Garstka

“…The work concerns the management report after the introduction of theobligation of non-financial reporting in the form of additional information in this report, or by means of a separate statement on non-financial information.The objective was achieved by means of literature studies in the field of accounting, as well as the analysis of legal acts, based on which the relations between the two reports should bedetermined. …”
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LINKS BETWEEN FINANCIAL STATEMENTS AND MANAGEMENT COMMENTARY by Małgorzata Garstka

“…The work concerns the management report after the introduction of theobligation of non-financial reporting in the form of additional information in this report, or by means of a separate statement on non-financial information.The objective was achieved by means of literature studies in the field of accounting, as well as the analysis of legal acts, based on which the relations between the two reports should bedetermined. …”
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DETERMINANTS OF PROFITABILITY OF NIGERIAN DEPOSIT MONEY BANKS by Wasiu Abiodun Sanyaolu, Trimisiu Tunji Siynbola, Gbadebo Tirimisiyu Ogunmefun, Afeez Babatunde Makinde

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DETERMINANTS OF PROFITABILITY OF NIGERIAN DEPOSIT MONEY BANKS by Wasiu Abiodun Sanyaolu, Trimisiu Tunji Siynbola, Gbadebo Tirimisiyu Ogunmefun, Afeez Babatunde Makinde

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Quantification of Caffeoylquinic Acids in Coffee Brews by HPLC-DAD by Marzieh Moeenfard, Lígia Rocha, Arminda Alves

“…The major isomer was 3-CQA, accounting for about 50% of the total CQAs, followed by 5-CQA and 4-CQA, accounting for about 24–36% for each one. …”
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Adaptability in the Brazilian Capital Market: Aspects Associated with Efficiency Reported by Companies Listed in B3 by Paulo Vitor Souza de Souza, César Augusto Tibúrcio Silva

“…This article aims to verify the influence of political uncertainty, accounting elements, and the macroeconomic environment on the (in)efficiency of securities traded by Brazilian public companies. …”
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Chronic Liver Disease in Ethiopia with a Particular Focus on the Etiological Spectrums: A Systematic Review and Meta-Analysis of Observational Studies by Behailu Terefe Tesfaye, Temesgen Mulugeta Feyissa, Azmeraw Bekele Workneh, Esayas Kebede Gudina, Mengist Awoke Yizengaw

“…In Ethiopia, chronic liver disease (CLD) is the 7th leading cause of death, accounting for about 24 deaths per 100000 populations in 2019. …”
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Exploring the relationship between physical activity and Inhibitory Function in College Students with depressive symptoms through EEG by Zhao Jinlei, Si Yanran, Ding Feng, Jia Shuqi, Liu Cong, Wen Haiyan

“…Both direct and mediating effects were significant, with direct effects accounting for 67.80% of the total effect (B = 0.141, 95% CI: 0.013–0.287) and mediating effects accounting for 32.20% of the total effect (B = 0.067, 95% CI: 0.029–0.136). …”
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Nexus between risk factors and financial performance: The case of Ukrainian advertising and marketing companies by Tetiana Zavalii, Serhii Lehenchuk, Nina Poyda-Nosyk, Yana Ishchenko, Oleksandr Hrabchuk

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The impact of physical exercise on adolescents’ mobile phone dependency: the serial mediating role of self-esteem and depression by Jingtao Wu, Yanhong Shao, Wanli Zang

“…Mediation analysis revealed that self-esteem and depression significantly mediated the relationship between physical exercise and mobile phone dependency, with a total indirect effect of −0.116 (95% CI = [−0.239, −0.140]), accounting for 100% of the total effect. Specifically, the indirect effect through “physical exercise influencing depression, which then affects mobile phone dependency” was −0.076 (95% CI = [−0.224, −0.128]), accounting for 65.52% of the total effect; the indirect effect through “physical exercise influencing self-esteem, which then influences depression, and in turn affects mobile phone dependency” was −0.040 (95% CI = [−0.063, −0.027]), accounting for 34.48%; the indirect effect through “physical exercise influencing self-esteem, which then affects mobile phone dependency” was not significant (95% CI included 0).ConclusionPhysical exercise can directly reduce the dependency of middle school students on mobile phones, and it can also indirectly reduce mobile phone dependency by enhancing self-esteem and reducing levels of depression.…”
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The efficiency of tracking gold exchange-traded funds in the Tehran Stock Exchange: analysis of tracking error and double beta model by Meysam Kaviani, Seyed Fakhreddin Fakhrehosseini, Sama Najafpoor

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Effectiveness of joint species distribution models in the presence of imperfect detection by Stephanie Elizabeth Hogg, Yan Wang, Lewi Stone

“…This is one of the first papers to account for imperfect detection when fitting data with JSDMs and to explore the complications that may arise. …”
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Record Keeping and Financial Performance of Financial Institutions in Rukungiri District Uganda. by Ninsiima, Moreen

“…The study also established that the majority of the respondents were in agreement that only valid cash payments are made (94%), all cash payments that are incurred are recorded (87%), cash payments are charged to the correct accounts (93%), cash payments posted to correct payable accounts and to the general ledger (79%), cash payments are recorded in the correct accounting period (94%). …”
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Presenting a Prediction Model for CEO Compensation Sensitivity using Meta-heuristic Algorithms (Genetics and Particle Swarm) by Saeed Khaljastani, Habib Piri, Reza Sotoudeh

“…One of the primary methods for measuring managerial performance is through accounting reports, which act as tools for assessing and motivating managerial performance. …”
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Designing a Model for Demand Side Management in Electricity Sector Based on Collaborative Governance by Gholamreza kazemian, Mohammadreza Raecy, Reza Vaezi, Vajollah Ghorbanizadeh

“…A total of 19 interviews were conducted, culminating in a DSM model that takes into account the unique situations and complexities characteristic of Iran’s electricity sector. …”
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