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

“…Using unique data from Iran for a 5-year period between 2016 and 2020, the results showed that financial expertise and independence of the audit committee have a significant negative effect on audit report lag. …”
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MANAGEMENT PERSONNEL – EFFIENCY AND EVALUATION by D. M. Trach, L. D. Melnichuk

“…For this purpose, it is necessary to develop methods for calculating the effectiveness of decisions and, accordingly, the system of financial incentives. Keywords: market economy, management personnel, management decisions, system of material…”
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Open model of education using Open Source principles by Viduka Dejan, Ličina Boris, Kraguljac Vladimir

“…In this way, schools, teachers and students have the opportunity to participate in teaching, work or play, regardless of their financial status.…”
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Ensuring homogeneity of regional socio-economic development: Republic of Bashkortostan case study by R. F. Gataullin, E. R. Chuvashaeva

“…Over the past several years, an increase in regions’ heterogeneity determined by the uneven distribution of resources, lack of effective levers of innovation management, and the growing shortage of financial resources has become one of the main features of regions’ socio-economic development. …”
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Creativity and Intangibles in the Public Sector: Sources and Socio-Economic Importance in Slovakia and Slovenia by Kamila Borseková, Katarína Petríková, Primož Pevcin

“…Those factors are human capital, tangible and intangible potential as well as financial resources. The purpose of this paper is to elaborate on the importance of creativity as competitive advantage factor and to assess unique resources (tangible, intangible potential, human capital, financial resources) potentially leading to innovation in two EU member states, Slovenia and Slovakia. …”
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A Network-Based Dynamic Analysis in an Equity Stock Market by Juan Eberhard, Jaime F. Lavin, Alejandro Montecinos-Pearce

“…We study how changes in the structure of a brokers’ transaction network affect the probability with which the returns and volume of the traded financial assets change significantly. We analyze how the dynamics of the brokers’ transaction network are associated with the returns and volume observed in the Chilean stock market. …”
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The butterfly effect and earnings management: Analysis of long-term consequences of short-term adjustments by Ammar Razzaq Al Rubaye, Omar Adeeb Qassim, Salah Chyad Kadhim, Inas Mekee Abed

“…In that case, this will give you a grounding to understand how small financial changes can lead to massive unanticipated effects. …”
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Shareholding Interest in Companies Listed on B3 in 2018: A Study of Networks by Caroline Alvarenga Carvalho, Evandro Marcos Saidel Ribeiro

“…The results contribute to understanding the current structure of the Brazilian stock market share and are expected to encourage new researches on the Brazilian financial market.…”
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A framework to assess socioeconomic and spatialized nature-related risks: An application to South Africa by Paul Hadji-Lazaro, Julien Calas, Antoine Godin, Andrew Skowno, Pamela Sekese

“…In response to the challenge of biodiversity loss and climate change, understanding the socioeconomic and financial vulnerabilities stemming from the associated physical and transition risks is essential. …”
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Evolutionary Game Analysis of Capital-Constrained Supplier’s and Manufacturer’s Financing Schemes by Suyong Zhang, Panos. M. Pardalos, Xiaodan Jiang

“…Purchase order financing (POF) and buyer direct financing (BDF) are both innovative financing schemes aiming to help financial constrained suppliers secure financing for production. …”
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How to Evaluate Students’ Entrepreneurial Projects? International Experience and Recommendations for Application in Russia by P. S. Sorokin, E. V. Morozova, D. Pavlyuk, T. D. Redko

“…As a result, suggestions for projects’ evaluation were developed that include both financial and non-financial criteria, applicable to the student initiatives, and taking into account their specifics.…”
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Optimal Portfolio Selection of Mean-Variance Utility with Stochastic Interest Rate by Shuang Li, Shican Liu, Yanli Zhou, Yonghong Wu, Xiangyu Ge

“…In order to tackle the problem of how investors in financial markets allocate wealth to stochastic interest rate governed by a nested stochastic differential equations (SDEs), this paper employs the Nash equilibrium theory of the subgame perfect equilibrium strategy and propose an extended Hamilton-Jacobi-Bellman (HJB) equation to analyses the optimal control over the financial system involving stochastic interest rate and state-dependent risk aversion (SDRA) mean-variance utility. …”
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Pourquoi aider les pays en développement ? Conceptions de la justice dans l’aide à l’adaptation au changement climatique by Romain Weikmans, Edwin Zaccai

“…This article considers the moral grounds for financial transfers from developed countries to help developing countries adapt to the effects of climate change. …”
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The Effect of Shadow Banking on the Systemic Risk in a Dynamic Complex Interbank Network System by Hong Fan, Hongjie Pan

“…After the financial crisis triggered by the subprime mortgage crisis in the United States in 2008, many scholars believed that the unstable transmission of shadow banking business in the banking system is the main factor causing financial turmoil. …”
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The Counterparty Assessment Mechanism in the Receivables Management System of Agricultural Organizations in the Republic of Belarus and the Ukraine by Sviatlana Shсharbatsiuk, Pelageya Papkovskaya, Kateryna Pylypenko

“…The presence of bad debts is identified as a key issue, leading to overdue and unrealistic debt collection accounting that burdens a company's balance sheet, resulting in a loss of financial stability of the creditor enterprise. Monitoring of business counterparts helps minimize this risk. …”
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Facilitators and Barriers faced by Mobile Payment Fintechs in the Brazilian Context by Gabriel Braido, Amarolinda Klein, Guilherme Papaleo

“…Fintechs have created a new global financial reality, providing access to services that were previously provided only by banks. …”
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Monetary Policy and Climate Change by Matthias Kaldorf, Michael Krause, Lucas Radke, Florian Wicknig

“…While it is not contested that central banks need to undertake necessary steps to ensure price and financial stability within their mandates, some commentators suggested that central banks should also actively support the transition to a low-carbon economy through their impact on financial markets. …”
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Unraveling the Hidden Costs: How Cable Theft and Vandalism Fuel Soaring Energy Tariffs in Emerging Economies by Farrukh Nawaz, Umar Kayani, Ahmet Faruk Aysan

“… Escalating utility costs and challenging financial circumstances make it increasingly difficult for consumers to afford essential services. …”
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Access to finance and women entrepreneurship development in the Kigezi subregion, Uganda by Eton, Marus, Dianah, Nkamusiima

“…Global business failures have not spared women entrepreneurs; hence, this study is very significant, as it may direct the path to new business venture creation by women entrepreneurs. The provision of financial support to a business enterprise does not guarantee its success or growth. …”
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