Finance, Accounting and Business Analysis

2019 - 2025

From University of National and World Economy, Institute for Economics and Politics
Contact information at EDIRC.
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Volume 7, issue 2, 2025

Who really controls Zambia’s mining wealth? Stakeholder influence on inward Foreign Direct Investment pp. 134-150

Oscar Kaonga, Lubinda Haabazoka and Bwalya Chilolo

Tax Avoidance: CSR and Capital Intensity with Firm Size as a Moderating Variable pp. 151-165

Muhammad Nugraha Agengsriwardana, Dwi Septa Aryani, Sasiska Rani and Kusminaini Armin

The Digital Shift: COVID-19 as a Catalyst for Mobile Payment Adoption in Malaysia pp. 166-180

Rushaizzad Abdul Rahim and Jaizah Othman

The BEPS Project and International Tax Competition pp. 181-188

Nelly Popova

Determinants of Fraud Prevention of Puskesmas Capitation Funds In The City of Mataram pp. 189-197

Khopipah Wandan Sari, Budi Santoso and Endar Pituringsih

Does ESG Compliance Drive Commercial Banks Stock Returns? Evidence from the South African Market pp. 198-207

Babatunde Lawrence and Fabian Moodley

Assessing the readiness of Algerian port enterprises to secure accounting practices through cybersecurity protocols pp. 208-220

Ali Djellaba

An Analytical Approach to Comparing Actual Vs. Fundamental “Enterprise Value-to-EBITDA” Ratios on the US and European Stock Markets pp. 221-234

Dimiter Nenkov Nenkov

Does Audit Committee Moderate The Value Relevance Of Fair Value Accounting Information? Evidence From Listed Consumer Goods Firms In Nigeria pp. 235-249

Kabiru Isa Dandago and Modibbo Abubakar

Bitcoin cyclicality and investment strategy pp. 250-282

Alejandro Rabinovich

Influence of Preference Share Capital on Financial Performance of Listed Manufacturing and Allied Firms in Kenya pp. 283-293

Jackson Lumbasio, Martin Onsiro and Isaac Abuga

From Rules to Reason: A Cognitive Framework for Evaluating the Differential Impact of ISA Compliance on Audit Report Quality pp. 294-303

Abdelbasset Midoune and Khaireddine Serdani

Stock Price Forecasting Using a Time-Series Long Short-Term Memory Model pp. 304-322

Adedeji Gbadebo

Volume 7, issue 1, 2025

Determinants of FinTech adoption in Savings and Credit Cooperatives: Evidence from Malawi pp. 1-15

Reuben Bereckia Chipeta and Andrew Munthopa Lipunga

Analyzing the impact of macroeconomic variables on agricultural derivatives performance in the SAFEX market pp. 16-29

Tanganedzani Mudau and Daniel Mokatsanyane

Do key performance indicators derived from value-based management better predict total stockholder return than traditional performance indicators? pp. 30-42

Matthias Olivier and Roland Wolf

Risk Management and the Financial Performance of Listed Real Estate/Construction Companies in Nigeria: The Moderating Role of Board Structure pp. 43-55

Asimiyu Kolawole Adegoke and Akinwumi Olusegun Akinola

Macroeconomic and Bank-Specific Factors Affecting Bank Liquidity in South Africa: An MSM-VAR Approach pp. 56-68

Dumisani Pamba

Asymmetric Impact of Interest Rate on Economic Growth in Kenya pp. 69-81

Talknice Saungweme, Glenda Maluleke and Nicholas Odhiambo

Portfolio Optimization Based on MPT-LSTM Neural Networks: A case study of Cryptocurrency Markets pp. 82-98

Habib Zouaoui and Meryem-Nadjat Naas

Between Finance and Growth: The Role of Financial Development in Promoting Economic growth in Africa pp. 99-108

Boulenouar Ilias Zakaria Mennad, Anes Meskini and Amina Benhaddou

Measurement of non-financial assets at current operational value pp. 109-119

Mariam Vardiashvili

Factors That Influence Dividend Policy: Do Macroeconomic Factors Matter? pp. 120-133

Emmanuel Kwame Doffour, Emmanuel Boye Asamoah, Isaac Kwadwo Anim and Eric Agyenim-Boateng

Volume 6, issue 2, 2024

Tax Avoidance of Companies in The Sri Kehati Index pp. 99-108

Dwi Septa Aryani and Crystha Armereo

The Relationship between Macroeconomic Variables and South African Commercial Bank Performance pp. 109-119

Fabian Moodley, Babatunde Lawrence and Surendran Pilla

Evaluating the Reality and Prospects of IPSAS Implementation in Algeria pp. 120-135

Widad Benzine

Capital adequacy and return ratios of banks in Bulgaria in mergers and acquisitions transactions pp. 136-144

Daniel Valentinov Dimitrov

Global investor sentiment and bank performance: Evidence from African banks pp. 145-158

Damilola Tope Oyetade, Hilary Tinotenda Muguto and Paul-Francois Muzindutsi

Economic policy uncertainty, financial reporting quality, and accounting enforcement: International evidence pp. 159-179

Catalin Robert Mos

“The Magnificent Seven” Technology Stocks and Their Impact on the S&P 500: A Review 4 Years Later pp. 180-195

Dimiter Nenkov

Decision-Making by Individual Investors in Japan: Verification Using a Binary Response Model with Survey Data pp. 196-205

Shin Fukuda and Luna Akahira

The Multifund System – Is It an Option for Raising the Sustainability of The Bulgarian Pension System? pp. 206-216

Jeko Milev and Kremena Choutilova-Yochkolovska

Using Artificial Intelligence to Improve the Efficiency of the Market Valuation Method pp. 217-227

Stoyan Stoyanov

Does Urban Fixed-Line Telecommunication Density Influence Profitability and Operational Efficiency in Greece's Telecommunications Industry? pp. 228-239

Emmanouil Taxiarchis Gazilas

Dividend policy of selected public companies from the manufacturing sector in Bulgaria pp. 240-251

Valya Vasileva

Volume 6, issue 1, 2024

70 Years Value Added Tax pp. 1-11

Rumen Yordanov Brussarski

The Guiding Reasons Why Public Interest Entities in Europe Elect a Particular Audit Firm and Auditors versus the Cost of the Audit pp. 12-33

Darko Dachevski and Barry Ackers

Financial Reporting in The Public Sector in The Republic of Bulgaria under The Conditions of European Harmonization and Global Legitimacy of IPSAS pp. 34-41

Daniela Feschiyan and Radka Andasarova

The Phenomenon of Government Audit Delay in Indonesia pp. 42-52

Stela Petrisia, EvadaDewata, Yevi Dwitayanti and Hadi Jauhari

Driving Sustainable Business Models in Indonesian Emerging Markets: An Empirical Analysis pp. 53-63

Muhammad Asif Khan and Adler Haymans Manurung

Assessment of Regional Economic Integration in Bulgaria Through EU Funding and Implementation of Financial Instruments Under The Operational Program"Regions in Growth" 2014-2020 pp. 64-73

Mladen Dilov

Do Economic and Geopolitical Risks Matter for Banks’ Lending Decisions, Credit Risk, Performance, and Stability in South Africa? pp. 74-85

Damien Kunjal and Ananda Rao Suvvari

The asymmetric effect of stokvel on banking sector liquidity: Evidence from a nonlinear ARDL approaches pp. 86-98

Lindiwe Ngcobo, Joseph Chisasa and Mantepu Tshepo MaseTshaba

Volume 5, issue 2, 2023

The Correlation of Budgeting, Decentralization and Work Motivation on the Performance of Local Government Organizations in East Java Province, Indonesia pp. 90-101

Ninik Srijan and Siti Aisyah

Does geopolitical risk matter for ETF flows in emerging markets? pp. 102-112

Damien Kunjal

Environmental Accounting and its Impact to Firm Value: Study of Environmentally Sensitive Companies in Indonesia pp. 113-126

Diajeng Fitri Wulan, Reni Oktavia, Usep Syaipudin and Adilah Sabrina Muti’ah

Implementation of The Money Follow Program Concept in Performance-Based Budgeting in Indonesia pp. 127-138

Siti Karlina and Ira Novianty

Unveiling Hidden Losses and Valuation Shifts: Accounting Policy Implications during and after COVID-19 in a Dynamic Price Environment pp. 139-146

Valentina Mirkovic, Cedomir Gligoric, MilosLjubisaPavlovic and Milos Lutovac

The Effect of Profitability and Leverage on Tax Avoidance Moderated by Firm Size: Evidence from Property and Real Estate Companies in Indonesia pp. 147-158

Sasiska Rani, Meti Zuliyana and Rizal Effendi

The Impact of COVID-19 on the Risk Factors Affecting the South African Bond Market pp. 159-172

Mmakganya Mashoene and Mishelle Doorasamy

Evaluating Current Stage of Equity Crowdfunding Adoption in Indonesia: An Exploratory Study pp. 173-187

Muhammad Ramadhani Sanjaya and Deddy Priatmodjo Koesrindartoto

Volume 5, issue 1, 2023

Company Valuation: The Most Widely Used Valuation Methods in Bulgaria pp. 1-13

Dimiter Nenkov Nenkov

Tax Knowledge, Tax Complexity and Tax Compliance in South Africa pp. 14-27

Baneng Naape

Social Welfare: Bulgaria (2007-2021) pp. 28-38

Rumen Yordanov Brussarski

The Relationship Between Parenting Styles and Parental Financial Socialisation pp. 39-48

Adam Aifheli Ndou

Financial Performance of Air Transport Operators in the Conditions of Digital Transformation Processes pp. 49-59

Petya Koralova-Nozharova

Accounting Conservatism and Earnings Responsiveness: An Empirical Study of Public Companies in Indonesia pp. 60-69

Adi Gunanto

Defined Contribution Pension Schemes in Central and Eastern European (CEE) Countries – Current Issues And Future Perspectives pp. 70-78

Jeko Milev

Financial Aspects, Corporate Governance and Disclosure of Financial Risk: Case of Indonesia pp. 79-89

Irine Herdjiono and Mira Yanti