Finance, Accounting and Business Analysis

2019 - 2024

From University of National and World Economy, Institute for Economics and Politics
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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

Volume 4, issue 2, 2022

The Analysis of Transaction Costs and Revenue of Cayenne Pepper Farming: An Empirical Study in Semarang District pp. 83-89

Sucihatiningsih Dian Wisika Prajanti, Etty Puji Lestari and Fauzul Adzim

Dynamics of Bank Credits to Private Sector in the Central and Eastern European Countries pp. 90-98

Gergana Mihaylova-Borisova

Applying a Binary Logistic Regression Analysis to Evaluate the Distinction between Conventional and Islamic Banks: A Case Study of Djiboutian Banks pp. 99-107

Sadik Aden Dirir

Analysis of Financial Indicators Compared with Main Characteristics of Hospital Based Medical Care in Bulgaria pp. 108-117

Velimira Georgieva Chupetlovska

The End of the Negative Interest Rates pp. 118-126

Elena Ralinska

The End of the Negative Interest Rates pp. 127-136

Moh. Mukhsin and Syarifaturrodiyah Syarifaturrodiyah

Is There A Trade-Off Between Economic and Environmental Factors in Traditional Oil Mine Management? pp. 137-147

Amin Pujiati, Tri Anggana Putra and Nadia Damayanti

A Women Empowerment Model in Improving Food Security of Agribusiness Communities pp. 148-152

Lili Marliyah, Eko Heri Widiastuti, Agus Sutriyanto, Marhaeni Dwi Satyarini and Dwi Asih K Handayani

Volume 4, issue 1, 2022

Effect of Earnings Quality Properties on The Performance of Companies: Empirical Evidence from South Africa pp. 1-17

Nyanine Chuele Fonou Dombeu

Covid-19 Influence on The Digitalization of Travel Agencies' Training Policy pp. 18-25

Nikola Tanakov, Daniel Parushev and Angel Stoykov

The Consequences of Covid-19 on Youth Unemployment in The Bulgaria pp. 26-33

Stanimir Stamatev and Vasil Bozev

The Reform of the European Union System of Own Resources – Challenges and Prospects pp. 34-42

Nelly Popova

Promotion Analysis Through Media Social to Improvement of Small Business and Medium pp. 43-51

Femei Purnamasari, Weny Rosilawati and Dania Hellin Amrina

The Relationship Between Retirement Perceptions and Savings Behaviour Among Early Adult Workers in Palembang pp. 52-59

Nuzulul Aini, Jaizah Othman, Hafizah Sudin, Sahrullizuannizam Salehuddin, Siti Balqis Amran, Noreha Halid and Aimi Anuar

The Role of Accounting Information Systems in Supporting Work from Home Policy during The Covid-19 Pandemic pp. 60-66

Ayi Astuti, Indri Utami, Mentari Puteri and Tamy Ali Januarty

The Effect of Risk Management Reporting on Financial Efficiency pp. 67-82

Maryam Yousefinejad, Tahani Ali Hakami, Ahmed Abdulkareem Salloom Al-bazi, Tamy Jaizah Othman and Abdullah Alhadadi