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Tax Relations: Current Thinking and New Realities [PDF]
E3S Web of Conferences, 2023 Considering taxes to be the universally recognized regulator of the economy, related ideas on the proper organization of tax relations are being promoted in various scientific papers.
Ahrorov Zarif +6 more
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Earnings management during financial crisis: The case of Greece [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Question: Did Greek listed firms engage in earnings management practices during the initial phase of the 2010's economic crisis? Motivation: Impact of structural attributes of a country along with firms' characteristics on economic entities ...
Afroditi Ntokozi +2 more
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Cost of the reproduction cycle cancellation [PDF]
E3S Web of Conferences, 2020 Capital reproduction is the fundamental basis and main reason of investment. The investment process in a real economy is subject to the impact of risks. This article will help identify some of the risks affecting the capital reproduction process. Sources
Panfilova Olga, Chernenko Vladimir
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Valuation with mixed financing strategies [PDF]
Business Research, 2020 AbstractIn corporate valuation, it is common to assume either passive or active debt management. However, it is questionable whether these pure financing policies reflect the real financing policies of firms with a sufficient degree of accuracy. This shortcoming has led to the development of mixed financing strategies as combinations of pure financing ...
Stefan Dierkes, Imke de Maeyer
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Revista Ambiente Contábil, 2023 Purpose: The present teaching case intend to encourage the discussion of company valuation techniques and their contributions to choices regarding stock investment.
Lis Daiana Bessa Taveira +3 more
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Machine learning forecasting of CR and PRC balance of trade [PDF]
SHS Web of Conferences, 2020 International trade is an important factor of economic growth. While foreign trade has existed throughout the history, its political, economic and social importance has grown significantly in the last centuries.
Brabenec Tomàš, Šuleř Petr
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Economics and Business Review, 2021 The aim of the paper is to examine the impact of environmental, social and corporate governance (ESG) responsibility on the short- and long-term cost of debt.
Ratajczak Piotr, Mikołajewicz Grzegorz
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MEASURING VALUATION UNCERTAINTY: A PCA APPROACH
Applied Finance Letters, 2023 Determining which companies are more difficult to value is a topic of significant interest in finance. Prior studies have employed many univariate proxies for valuation uncertainty to classify firms into high- and low-valuation uncertainty groups.
John Garcia
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Factors of competitiveness of the tourism sector [PDF]
E3S Web of Conferences, 2023 In the article, the business environment, safety and security, health and hygiene, human resources and labor market, readiness to use the act, priority given to tourism and travel, international openness, price competitiveness, environmental ...
Sobirov Bobur +4 more
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Some Statistical Properties of Models of Transitory Earnings
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2021 The fact that most of the financial ratios are mean-reverting, is well known. Due to the importance of earnings forecast accuracy, relevant scientific literature in this area concentrates on transitory earnings.
Miroslava Vlčková, Tomáš Buus
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