Design of a Web Based Accounting Editor. by Igwali, Micheal Jackson

“…Starting at 2009, companies have had to report to the SEC financial statement using XBRL protocol. One of the main objectives was that comparison of data of companies over time will be automatic. …”
Get full text

STRUCTURAL PRODUCT AS A TOOL FOR MANAGING PROBLEM DEBT by N. V. Gryzunova

“…The purpose of the article is to determine universal rules for managing bad debts using financial instruments - bonds and structural products, which will help create conditions for long-term financial stability.…”
Get full text

The phenomenon of NFT (non-fungible tokens) as an accounting entity by U. Yu. Blinova, N. K. Rozhkova, D. Yu. Rozhkova

“…A brief description of these items has been given; their types and market of circulation have been studied, and, also the current legal provisions, Russian accounting standards and international financial reporting standards have been analysed. To define NFT as an accounting object, the types of accounting objects enshrined in Federal Law No. 402-FZ “On Accounting” have been considered and the criteria for their attribution in relation to NFT have been analysed. …”
Get full text

The Construction and Realization of the Precise Funding Platform for Impoverished Students in Colleges and Universities Driven by Computer Intelligence Technology by Weiwei Du, Qibo Yu

“…At present, the state’s financial aid for students from financially disadvantaged families is increasing, and the number of students receiving financial aid is also increasing substantially. …”
Get full text

The PJSC “Novatek” activity efficiency reserves identification based on the economic and accounting analysis by D. V. Lysenko, L. Akgün

“…The research methodology included: complex, empirical, retrospective types of analysis (since the calculations of the companies’ financial conditions indicators are based on their consolidated financial statements data as of December 31, 2015); comparative, horizontal and vertical types of analysis; grouping method is categorization. …”
Get full text

Dzieci w świecie problematyki finansowej – innowacyjny pakiet dla edukacji wczesnoszkolnej "Myślę, decyduję, działam – finanse dla najmłodszych" by Małgorzata Żytko

“…The results of studies comparing the level of knowledge and financial-mathematical skills of children in the pretest and posttest indicate a statistically significant increase in the level in experi-mental group in comparison with the control one. …”
Get full text

Modeling Spatial Riding Characteristics of Bike-Sharing Users Using Hotspot Areas-Based Association Rule Mining by Chao Sun, Jian Lu

“…As for characteristics of riding destination, the combinations between landscapes and financial insurance facilities, between landscapes and companies/enterprises, and between companies/enterprises and financial insurance facilities are more likely to be visited simultaneously. …”
Get full text

Features of the historical memory of students of Russian megacities by I. A. Yurasov, M. A. Tanina, V. A. Yudina

Get full text

fANOVA application for comparison of companies by the CEO turnover rates by Urtė Deinoravičiūtė, Anna Yasyreva

“… The aim of this study was to analyze the data from the Nasdaq Baltic listed companies’ financial statements and to estimate if the CEO changes have a significant influence on the financial performance: profitability, indebtedness and stock price. …”
Get full text

FINTECH COMPANIES AND THEIR INTERACTION WITH BANKS: INTERNATIONAL AND RUSSIAN EXPERIENCE by S. S. Matveevskii, A. V. Berdyshev

“…The authors conclude that the development and transformation of a FinTech company into neo-banks is associated with an increase in financial services for companies, successful capital raising, cooperation with banks and the use of specialized platforms. …”
Get full text

INVESTIGATING BANKS’ PERFORMANCE FOR TURKEY: AN APPLICATION OF PROMETHEE METHOD by Semin Paksoy, Mehmet Fatih Tıraş

“…If the necessary early warnings regarding the performance of the banks can be taken on time by the officials, policy makers and intuitions concerned, bank failures can be prevented and a more robust financial environment can be sustained. Therefore, the objective of this paper is to measure the performance and failure risk of Turkish deposit banks and to obtain ranking of the banks based on their financial ratios. …”
Get full text

Fractional Order Stochastic Differential Equation with Application in European Option Pricing by Qing Li, Yanli Zhou, Xinquan Zhao, Xiangyu Ge

“…Memory effect is an important phenomenon in financial systems, and a number of research works have been carried out to study the long memory in the financial markets. …”
Get full text

Coping Strategies in Analyzing the Stress Impact of Online Gambling Addiction for Children and Adults by Akbar Rizki, Meilia Ishar, Khairani Khairani

“…The stress was caused by a variety of factors, including financial loss, impaired social relationships, and psychological impacts such as anxiety and depression. …”
Get full text

P2P Lending Risk Contagion Analysis Based on a Complex Network Model by Qi Wei, Qiang Zhang

“…It is indicated that, compared to direct risk contagion among platforms, both financial organizations acting as the contagion medium and information asymmetry magnify the effect of risk contagion. …”
Get full text

Contingency perspective: company characteristics, risk management voluntary disclosure, and company performance by Yuliusman Yuliusman, Gandy Wahyu Maulana Zulma, Azolla Degita Azis

“…Currently, the regulator only requires disclosures of financial risk management compared to non-financial risk disclosures. …”
Get full text

Longitudinal Study of Credit Union Research: From Credit-Provision to Cooperative Principles, the Urban Economy and Gender Issues by Carlos Gabriel Parrales Choez, María del Carmen Valls Martínez, Pedro Antonio Martín-Cervantes

“…Credit unions are one of the most widely established corporate entities in the financial systems of most of the world’s nations. Their historical support to the financing needs of small savers, as well as their assimilation into the framework of contemporary microfinance, gives them an important specific weight in the economic-financial literature of our time. …”
Get full text

Flights-to-and-from-Quality with Islamic and Conventional Bonds in the COVID-19 Pandemic Era: ICEEMDAN-Based Transfer Entropy by Ahmed Bossman, Samuel Kwaku Agyei, Peterson Owusu Junior, Ellen Animah Agyei, Patrick Kwashie Akorsu, Edward Marfo-Yiadom, George Amfo-Antiri

“…The findings have financial and portfolio implications for investors considering how to deploy their investments in the COVID-19 era. …”
Get full text

Identifying key risks to the stability of Ukrainian universities during wartime by Olha Doronina, Liudmyla Yurchyshena, Kseniia Bondarevska, Ihor Vechirko, Tetiana Kulinich

“…The study focuses on financial, personnel, and social risks, which are highlighted as the most critical under current circumstances. …”
Get full text

Psychosocial Factors in End-Stage Kidney Disease Patients at a Tertiary Hospital in Australia by Charan Bale, Alexandra Douglas, Dev Jegatheesan, Linh Pham, Sonny Huynh, Atul Mulay, Dwarakanathan Ranganathan

“…Independent risk factors for treatment nonadherence included age and financial and employment status (p=0.041, 0.052, and 0.008, resp.). …”
Get full text