Results 81 to 90 of about 608,493 (292)

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou, Epameinondas Katsikas, Dimitrios Koufopoulos, Konstantinos Spanos   +3 more
wiley   +1 more source

Trends of Voluntary Internet Reporting in Croatia: Analysis for the Period 2005 - 2007 [PDF]

During the last decade a large number of scientific papers analyzed Internet reporting of listed companies, but research is still very limited in the emerging markets like Croatia. Therefore, this paper is aimed to analyze voluntary Internet reporting of
Ivica Pervan
core  

Experiences of disrespect and abuse during childbirth in the World Health Organization European region: A mixed‐method study among 22 countries

International Journal of Gynecology &Obstetrics, EarlyView.
Abstract Objective Despite advancements in maternity quality care worldwide, mistreatment of women during childbirth persists. Currently, there is a gap of knowledge on the occurrence of disrespect and abuse during childbirth in the World Health Organization (WHO) European region.
Anna Galle, Helga Berghman, Ilaria Mariani, Maria Verdecchia, Arianna Bomben, Eline Skirnisdottir Vik, Daniela Drandic, Elizabete Pumpure, Raquel Costa, Helen Elden, Céline Miani, Barbara Baranowska, Antigoni Sarantaki, Zalka Drglin, Jelena Radetic, Alina Liepinaitienė, Virginie Rozée, Alessia Abderhalden‐Zellweger, Amira Cerimagic, Martina König‐Bachmann, Ourania Kolokotroni, Ilana Chertok, Maryse Arendt, Stefano delle Vedove, Ingvild Hersoug Nedberg, Magdalena Kurbanovic, Gunta Lazdane, Tiago Miguel Pinto, Karolina Linden, Stephanie Batram‐Zantvoort, Urszula Tataj‐Puzyna, Dimitra Metallinou, Anja Bohinec, Jovana Ružičić, Marija Mizgaitienė, Elise de La Rochebrochard, Michael Gemperle, Imola Simon, Maria Karanikola, Barbara Tasch, Simona Fumagalli, Marzia Lazzerini, on behalf of the IMagiNE EURO study group, Martina König‐Bachmann, Christoph Zenzmaier, Simon Imola, Elisabeth D’Costa, Anna Galle, Silke D’Hauwers, Amira Ćerimagić, Ourania Kolokotroni, Eleni Hadjigeorgiou, Maria Karanikola, Nicos Middleton, Ioli Orphanide Eteocleous, Daniela Drandić, Magdalena Kurbanović, Lenka Laubrova Zirovnicka, Miloslava Kramná, Rozée Virginie, Elise de La Rochebrochard, Kristina Löfgren, Céline Miani, Stephanie Batram‐Zantvoort, Antigoni Sarantaki, Dimitra Metallinou, Aikaterini Lykeridou, Ilana Chertok, Rada Artzi‐Medvedik, Marzia Lazzerini, Emanuelle Pessa Valente, Ilaria Mariani, Arianna Bomben, Stefano Delle Vedove, Sandra Morano, Antonella Nespoli, Simona Fumagalli, Elizabete Pumpure, Dace Rezeberga, Dārta Jakovicka, Gita Jansone‐Šantare, Anna Šibalova, Elīna Voitehoviča, Dārta Krēsliņa, Alina Liepinaitienė, želika Kondrakova, Marija Mizgaitienė, Simona Juciūtė, Maryse Arendt, Barbara Tasch, Enrico Lopriore, Thomas Van den Akker, Ingvild Hersoug Nedberg, Sigrun Kongslien, Eline Skirnisdottir Vik, Barbara Baranowska, Urszula Tataj‐Puzyna, Beata Szlendak, Paulina Pawlicka, Raquel Costa, Catarina Barata, Teresa Santos, Heloísa Dias, Tiago Miguel Pinto, Sofia Marques, Ana Meireles, Joana Oliveira, Mariana Pereira, Maria Arminda Nunes, Marina Ruxandra Otelea, Jelena Radetić, Jovana Ružičić, Zalka Drglin, Anja Bohinec, Serena Brigidi, Alejandra Oliden, Lara Martín Castañeda, Helen Elden, Karolina Linden, Mehreen Zaigham, Claire de Labrusse, Alessia Abderhalden‐Zellweger, Anouck Pfund, Harriet Thorn, Susanne Grylka, Michael Gemperle, Antonia Mueller   +126 more
wiley   +1 more source

New Media, Old Issues: Political Economy of Online News in Croatia

, 2016
Paško Bilić, Balabanic, Ivan
openalex   +1 more source

Tax expenditures in Croatia [PDF]

The tax system of the Republic of Croatia contains a large number of very diverse kinds of tax expenditures whose the declared aim is to achieve certain social and economic objectives.
Ivica Urban, Vjekoslav Bratic
core  

Current practices in caesarean section training: A cross‐sectional study comparing high‐ and low‐middle‐income countries

International Journal of Gynecology &Obstetrics, EarlyView.
Abstract Objective This study identifies and describes global caesarean section (CS) training practices, comparing high‐income countries (HIC) and low‐ and middle‐income countries (LMIC). Methods A convergent parallel mixed‐methods study was conducted with a cross‐sectional survey.
Liesl de Waard, Elize Archer, Kathryn Chu, Christoffel Joseph Brand Muller, Stefan Gebhardt   +4 more
wiley   +1 more source

Eighty years of The Paul Street Boys in Croatian children’s literature [PDF]

, 2016
Berislav Majhut, Sanja Lovrić Kralj
openalex   +1 more source

From Employment to Employability: the Role of Active Labor Market Policies in Croatia [PDF]

High unemployment represents striking economic failures that are costly not only to individuals directly affected, but also to the economy and society as a whole.
Ivana Barkovic
core  

Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis

International Studies of Economics, EarlyView.
ABSTRACT This study investigates the impact of temporary VAT rate changes on consumer behavior in Vietnam, particularly concerning the VAT reduction implemented during 2023–2024. The research analyzes annual survey data and household expenditure reports to assess changes in consumer spending on durable goods during the first half of 2024 (2024 H1 ...
Hang Thi Thu Trinh
wiley   +1 more source

Strategic Planning of Forest Road Network in Croatia – Analysis of Present Situation as Basis for Future Activities [PDF]

, 2012
Tibor Pentek, Hrvoje Nevečerel, Tomislav Ecimović, Kruno Lepoglavec   +3 more
openalex