Environmental, social and governance investment standardization: moving towards sustainable economy [PDF]
Environmental Economics, 2019 This paper is devoted to the investigation of environmental, social and governance investment (investment with ESG criterion) normative base in the context of standardization process in sustainable economy financing.
Alex Plastun +3 more
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Analysis of consumers` innovation efficiency: changes of the consumption patterns in the Ukrainian society over the last 25 years [PDF]
Geopolitics under Globalization, 2017 This paper reviews the transformation of Ukrainian consumption patterns since 1991 and the impact this change had on Ukrainian consumers. The authors research the market forces and the influence those forces had on the consumer behavior.
Hanna Sanko, Artem Koldovskyi
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Classification and prioritization of stakeholders’ information requests according to Sustainable Development Goals: case of cross-sector partnership in Ukrainian food production industry [PDF]
Problems and Perspectives in Management, 2018 Tracking progress in Sustainable Development Goals (especially Goal 2, Goal 17) substantiates the classification of stakeholders information requests in different sectors of the economy, as well as development of algorithms for selecting the most ...
Victor Sukhonos +3 more
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The Dualism of Tax Consultants’ Roles in the Taxation System
Jurnal Akuntansi dan Keuangan, 2019 The dualism of tax consultant's role as the agent of taxpayers and governments becomes a phenomenon in this research. Therefore, this research aims to understand the meaning of the dualism role of tax consultants in the taxation system. This study uses a
Yenni Mangoting +2 more
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Public companies non-financial reporting and audit in Ukraine: challenges and prospects [PDF]
Accounting and Financial Control, 2017 Public interest entities and public companies as their representatives should be an example in implementing of sustainable development initiatives (sustainable development goals of the United Nations, development strategy «Europe-2020», «Sustainable ...
Inna Makarenko
doaj +1 more source
Economic Journal of Emerging Markets, 2022 Purpose ― The paper queries the impacts of income inequality on economic growth in selected advanced and emerging market economies by adopting nonlinearity and endogeneity.
Emin Efecan Aktas, Pelin Varol Iyidogan
doaj +7 more sources
Tax aggressiveness as a determining factor of conditional conservatism in Brazil, [PDF]
Revista Contabilidade & Finanças, 2022 This paper investigates whether the degree of tax aggressiveness is associated with conditional conservatism in Brazil. After a thorough literature review on accounting conservatism by Brazilian academia and a discussion about tax aggressiveness and ...
Antonio Lopo Martinez +2 more
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OF BUSINESS ACCOUNTS WITH TAX ACCOUNTS
, 2023 Since business entities keep accounts for tax payments based on tax regimes, the correct management of accounting and tax accounts in the enterprise and for this purpose mutual integration in keeping these accounts is researched as one of the most optimal ways.
Gaybullaev Rakhim Murodovich +1 more
openaire +1 more source
The Fiscal and Financial Control Reform in Romania and Turkey: A Comparative Study
Annals of Spiru Haret University Economic Series, 2015 After Romania became a member of the European Union in 2007, acquis communautaire became part of the Romanian national legislation and although Turkey is not a member of the EU, the accession process as a candidate country covers many sectors, such as ...
Luminiţa IONESCU, Sami BUHUR
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Public companies’ transparency in Ukraine: key regulatory requirements [PDF]
Public and Municipal Finance, 2017 Public companies as strategically important and economically powerful Ukrainian companies should be classified as public interest entities in the context of European integration.
Inna Makarenko, Yulia Serpeninova
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