The corona crisis has affected not only the economic sphere, but also the sphere of health,
health care, employment, safety, and health protection in the workplace, shopping habits …

Purpose—The study on the relationship between accounting conservatism and earnings
quality is not new. However, the results are inconsistent and mixed, and to some degree …

Research background: Business profit and its stable development are key performance
indicators. Many enterprises performed earnings manipulation, either upward or downward …

Research background: Effective monitoring of financial health is essential in the financial
management of enterprises. Early studies to predict corporate bankruptcy were published at …

Transportation, logistics, storage, and many other sectors provide a wide space for applying
Industry 4.0. This era, with its components, represents the equipment necessary to obtain a …

To expand the applicability in practice of the modern theory of cost and capital structure, the
theory of Brusov–Filatova–Orekhova (BFO), which is valid for companies of arbitrary age, is …

Purpose Platform firms are playing an increasingly major role in venture investment. Based
on the motivation perspective and signaling theory, this paper examines the effects of …

Prevention and care for mental disorders represent an important public health task in
achieving global development goals. Proper access to adequate healthcare and social …

The study analyzes the impact of ownership structure on dividend smoothing via the lens of
agency and information asymmetry theory. The study also investigates the impact of …

Security is one of the phenomena of modern times, playing an increasingly important role in
all aspects of contemporary society. It is a stable and favourable security environment that is …