faba: A Pathfinder

This is a computer-generated pathfinder created against the Distant Reader study called faba.

Each Distant Reader study carrel is composed of many individual items. Each item is bibliographically described with author, title, date, summary, and keyword values. Below is a list of the items' most signficant keywords as well as lists of the items themselves. Purpusing the content of this pathfinder provides the student, researcher, or scholar with one way to get their heads around the scope of the carrel. The keywords include:

Business; Accounting; Company; Companies; Market; Value; Finance; Model; Performance; Growth; Risk; Management; Data; Bulgaria; Economic; Tax; Audit; Banking; Policy; Capital; Government; Countries; Relationship; System; Rate; Income; Development; Standards; Workers; View

Depending on how this pathfinder was created, many of the bibliographic sections will include elaborations on the meaning(s) of the given keywords. These elaborations were generated by feeding the items' summaries to a large langauge model and asking the model to address the question, "What is X?", where "X" is the keyword. The result will be a few sentences of elaboration. Be forewarned. The elaborations are often plausible, but they should not be take as truth. Instead, they should be taken as points for consideration.

• The Influence of Internal Audit Activities and Business Complexity on the Amount of Fees for External Auditors (Case Study of Manufacturing Companies on the IDX) by Ardianingsih, Arum; Affifah, Hidayatul (2021) - So that the amount of external auditor fees charged by the company is getting bigger. The effect of business complexity on the amount of external auditor fees. Keywords: audit; auditor; business; company; complexity; fees; internal; services
• Covid-19 Influence on The Digitalization of Travel Agencies' Training Policy by Tanakov, Nikola; Parushev, Daniel; Stoykov, Angel (2022) - This provides an overview of the type and scale of tourism impacts and the COVID- 19 implications in the tourism field. COVID-19 tourism research should not only reveal such differentiated impacts of COVID-19 but should also provide an enriched explanatory force on the roots of such differences with the scope for anticipating and / or testing any suggestions on how to deal with any inequalities and shortcomings that may be caused to different groups of tourism stakeholders. Keywords: business; communication; covid-19; impact; industry; networks; research; services; tourism; travel; users
• The Role of Accounting Information Systems in Supporting Work from Home Policy during The Covid-19 Pandemic by Astuti, Ayi; Utami, Indri; Puteri, Mentari; Januarty, Tamy Ali (2022) - during the covid-19 pandemic or not, information systems are very important for companies and accounting information systems can be the main weapon for taking and deciding strategic steps. Analysis of research data by comparing existing theories with their application related to the success of information systems, qualitative characteristics of information, as well as achieving the goals and benefits of the work from home system at PT. Keywords: accounting; business; company; data; home; information; system; work
• The Effect of Risk Management Reporting on Financial Efficiency by Yousefinejad, Maryam; Hakami, Tahani Ali; Al-bazi, Ahmed Abdulkareem Salloom; Othman, Jaizah; Alhadadi, Abdullah (2022) - Design/Methodology/Approach: Risk management reporting is measured by a score indicating whether companies report on risk management in their annual reports. The significant relationship between risk management reporting and efficiency provides evidence that risk management is an important determinant of financial efficiency and, ultimately, of improving company’s performance. Keywords: banks; business; companies; company; credit risk; efficiency; management reporting; relationship; reporting; reports; risk management; study; variable
• Promotion Analysis Through Media Social to Improvement of Small Business and Medium by Purnamasari, Femei; Rosilawati, Weny; Amrina, Dania Hellin (2022) - The use of social media marketing as media communication in marketing is influenced by the more fast development of communication technology, especially the internet. 62 Social media has been used as one of the tools used to do marketing products or the usual too called Social media marketing (Neneng Nurmalasari & Masitoh, 2020). Keywords: @kuliner_lampung; account; business; culinary; data; food; information; instagram; internet; marketing; media; products; promotion; research; smes; social; study
• The Fiscal Policy of Bulgaria In The Process of Integration to The European Union by Delisivkova, T. Houbenova (2019) - Keywords : fiscal policy, macroeconomic aspects of public finance, financial aspects of economic integration. In the EU, conceptually, fiscal policy is subject to the implementation of fiscal consolidation programs based on the Community and the open method of co-ordination as well as to the implementation of Policy Guidelines in order to achieve the goals of the 2000 Lisbon Strategy. Keywords: budget; bulgaria; business; debt; economic; european; finance; fiscal; gdp; government; government debt; growth; policy
• Financial Performance of Air Transport Operators in the Conditions of Digital Transformation Processes by Koralova-Nozharova, Petya (2023) - Methodology: Through regression modelling, it is identified which financial performance indicators most strongly influence the digital transformation process of air passenger carriers. The financial performance of air passenger carriers will be examined through the statistical analysis of a system of indicators, including short-term liquidity rate, return on capital, revenues per employee and financial indebtedness. Keywords: air; air carriers; air passenger; air transport; aviation; bulgaria; business; carriers; digital; operators; passenger; technologies; values
• Tax Knowledge, Tax Complexity and Tax Compliance in South Africa by Naape, Baneng (2023) - Manual and Xin (2016) explored the role of selected tax variables including tax knowledge, tax compliance costs and tax deterrent measures on tax compliance in West Malaysia. Purpose: the key objective of this study is to investigate the influence of tax knowledge and tax complexity on tax compliance in South Africa. Keywords: analysis; business; complexity; compliance; data; findings; knowledge; research; south; study; tax; tax compliance; tax knowledge; variables
• Environmental Accounting and its Impact to Firm Value: Study of Environmentally Sensitive Companies in Indonesia by Wulan, Diajeng Fitri; Oktavia, Reni; Syaipudin, Usep; Muti’ah, Adilah Sabrina (2023) - Environmental performance and firm values The results of the tests indicate a substantial positive relationship between environmental performance and business value, as evidenced by a significance level of 0.038. The company's eco-efficiency can provide further insights into its environmental endeavors, encompassing environmental performance and costs and other initiatives undertaken in this domain. Keywords: accounting; analysis; business; companies; company; csr; eco; efficiency; environmental; et al; firm; journal; performance; practices; research; responsibility; value
• Unveiling Hidden Losses and Valuation Shifts: Accounting Policy Implications during and after COVID-19 in a Dynamic Price Environment by Mirkovic, Valentina; Gligoric, Cedomir; Pavlovic, Milos Ljubisa; Lutovac, Milos (2023) - Purpose: This study aims to unravel the intricate relationship between hidden losses, valuation shifts, and accounting policies in the dynamic post-COVID-19 environment. The originality of this study lies in its comprehensive analysis of the relationship between hidden losses, valuation shifts, and accounting policies within the context of the COVID-19 pandemic. Keywords: accounting; business; companies; covid-19; losses; pandemic; policies; policy; research; shifts; valuation
• The Guiding Reasons Why Public Interest Entities in Europe Elect a Particular Audit Firm and Auditors versus the Cost of the Audit by Dachevski, Darko; Ackers, Barry (2024) - However, Bell et al. (2008), and Houston et al. (1999) assert that audit risk is unrelated to business risk, because: - The business risk arises from the client’s business; - The audit risk is focused on the client’s financial statements; and 95% of the auditors and audit firms in Europe intend to determine the cost of the audit based on the assessed level of the audit risk and scope of audit procedures. Therefore, although increased oversight over audit firms may improve audit quality, auditors are facing constant pressure from their clients to reduce audit costs. Keywords: accounting; audit; audit engagement; audit expectation; audit fees; audit firms; audit procedures; audit quality; audit risk; audit services; auditors; business; cost; europe; international; pies; statements
• Evaluating Current Stage of Equity Crowdfunding Adoption in Indonesia: An Exploratory Study by Sanjaya, Muhammad Ramadhani; Koesrindartoto, Deddy Priatmodjo (2024) - The methodology encompasses a qualitative analysis of equity crowdfunding platforms in Indonesia, primarily focusing on LandX. The study examines various aspects such as platform operations, investor behavior, regulatory compliance, and issuer outcomes. Specifically, the research has four core objectives: 1) To evaluate the due diligence processes employed by LandX in vetting entrepreneurs and projects, and assess their effectiveness in predicting success; 2) To investigate the primary motivations and characteristics of LandX investors, and analyze how these factors influence behaviors; 3) To evaluate how LandX navigates the Indonesian regulatory landscape to mitigate legal risks; and 4) To measure the business impact of listing on LandX for hosted projects, and identify any additional platform support beyond fundraising. Keywords: analysis; business; capital; case; crowdfunding; data; diligence; equity; equity crowdfunding; finance; financial; findings; growth; indonesia; industry; investors; issuers; landx; platform; qualitative; research; risk; study
• Driving Sustainable Business Models in Indonesian Emerging Markets: An Empirical Analysis by Khan, Muhammad Asif; Manurung, Adler Haymans (2024) - This empirical research paper aims to explore the dynamics of sustainable business models in Indonesian emerging markets. Purpose: The research analyzes the key factors affecting sustainable business models in Indonesian emerging markets. Keywords: analysis; business; business models; companies; economic; environmental; factors; growth; indonesia; markets; models; practices; research; study; sustainability
• The Structure of Euro Plus Pact. Α Path for Measuring It's Adoption by Psychalis, Marios (2019) - July 2019 ISSN 2603-5324 http://faba.bg The Structure of Euro Plus Pact. History Articles: Submited 12 March 2019 Revised 30 April 2019 Accepted 1 July 2019 ________________ Keywords: Euro Plus Pact, Reforms in EU, European integration Keywords: business; competitiveness; debt; euro; european; indexes; pact; pillar; rate
• Economic policy uncertainty, financial reporting quality, and accounting enforcement: International evidence by Mos, Catalin Robert (2024) - Accounting enforcement and EPU In this section, we analyze the possible role of high accounting enforcement in countering the effects Catalin Mos / Finance, Accounting and Business Analysis, Volume 6, Issue 2, 2024 170 of EPU. Asymmetric impact of earnings news on investor uncertainty. Keywords: accounting; accounting enforcement; analysis; business; doi; earnings; economic; effects; enforcement; epu; et al; finance; firm; frq; management; model; policy; reporting; results; table; uncertainty
• Corporate Entrepreneurship in Improving Company Performance by Fauzi, Ahmad Hadi; Raharja, Sam`un Jaja; Tahir, Rusdin (2019) - The majority of Corporate entrepreneurship research focuses on issues such as diagnosing the benefits of the Corporate entrepreneurship process (Zahra & Covin, 1995), defining the phenomenon of Corporate entrepreneurship (Sharma & Chrisman 1999), identifying the attributes companies must have to promote Corporate entrepreneurship (Miller, 1983; Covin & Slevin, Ahmad Hadi Fauzi / Finance, Accounting and Business Analysis 1 (2) (2019) 147 1989), defining the role of managers as a catalyst for Corporate entrepreneurship (Guth & Ginsberg, 1990), measuring the results of Corporate entrepreneurship programs (Kuratko et al., 1990; Zahra, 1991; Covin & Slevin, 1996), and examining the effects of mediation and moderation of latent variables in the conceptual model of Corporate entrepreneurship (Lumpkin & Dess, 2001). This study develops concepts that introduce the concept of corporate entrepreneurship in improving company performance. Keywords: business; companies; company; entrepreneurship; innovation; performance; process; research
• The Effect of Talent Management on Job Satisfaction in Lebanese Universities-Nabatieh by Jaffal, Ghadeer; Aoun, Malak; Issa, Abbas (2019) - Talent management contributes to better work results and employee satisfaction rather than recruitment, reinforcement and evaluation of aptitude. Talent management is the key operational system of a company. Keywords: analysis; business; employees; job; management; research; satisfaction; sig; square; talent
• Does Urban Fixed-Line Telecommunication Density Influence Profitability and Operational Efficiency in Greece's Telecommunications Industry? by Gazilas, Emmanouil Taxiarchis (2024) - This research offers major insights into the dynamics of financial performance within this crucial industry by examining a number of financial ratios, such as Return on Equity (ROE), Return on Capital Employed (ROCE), Gross Profit Margin (GPM), Operating Profit Ratio (OPPR), and Net Profit Margin (NPM). Purpose: This study investigates the influence of Urban Fixed-Line Telecommunication Density on financial performance in Greece's telecommunications industry, focusing on the nation’s three leading telecom companies. Keywords: accounting; analysis; business; companies; density; effects; greece; line; model; performance; profitability; roce; telecommunication; ufltd
• On the Role of Information Technology Micro, Small and Medium Enterprises in Kota Blitar by Widayani, Anna; Rachmawati, Ika; Normawati, Rani Arifah (2019) - Who Use of Information Technology in the Run For those respondents who stated the use of information technology in business, information technology devices are the most widely used smartphone. The results of this study indicate that MSMEs enough in Blitar City have Adopted information technology, especially for promotional activities. Keywords: blitar; business; dan; information; marketing; respondents; smes; technology; use
• Tax Avoidance: CSR and Capital Intensity with Firm Size as a Moderating Variable by Agengsriwardana, Muhammad Nugraha; Aryani , Dwi Septa; Rani, Sasiska; Armin, Kusminaini (2025) - The average tax avoidance (CETR) value of 0.2481 indicates that the companies in the sample tend to engage in relatively high levels of tax avoidance (since a lower CETR implies higher tax avoidance). A high CETR percentage indicates that the company has a low level of tax avoidance, and conversely, if the CETR percentage is low, it suggests a higher potential for tax avoidance practices by the company (Dewinta and Setiawan 2016). Keywords: accounting; analysis; assets; business; capital; capital intensity; companies; company; csr; effect; firm; intensity; model; responsibility; results; size; study; tax avoidance; test
• Influence of Preference Share Capital on Financial Performance of Listed Manufacturing and Allied Firms in Kenya by Lumbasio, Jackson; Onsiro, Martin; Abuga, Isaac (2025) - A. J. Lumbasio, M. Onsiro and I. Abuga / Finance, Accounting and Business Analysis, Volume 7, Issue 2, 2025 291 The finding that preference share capital positively influences financial performance aligns with the studies by Mwiya et al. (2021) on Zambian listed firms and Fathi et al. (2022) on Middle Eastern firms, both showing that preference shares offer a stable dividend policy and reduce volatility in financial returns. Corresponding author Info Articles Abstract History Article: Submitted: 13 May 2025 Revised: 12 August 2025 Accepted: 13 November 2025 Purpose: This study assessed the influence of preference share capital on financial performance of listed manufacturing and allied firms in Kenya. Keywords: analysis; business; capital; capital structure; finance; firms; kenya; manufacturing; performance; preference; preference shares; sector; shares; structure; study
• Bitcoin cyclicality and investment strategy by Rabinovich, Alejandro (2025) - Unnamed: 6: header_row[Unnamed: 6], # Strategy % 79. df = df[[Date, BM %, Strategy %]].copy() 84. df[Date] = pd.to_datetime(df[Date]) 85. Keywords: accounting; analysis; benchmark; btc; business; data; finance; halving; issue; market; period; price; rabinovich; regression; results; returns; strategy; value; volume
• Assessing the readiness of Algerian port enterprises to secure accounting practices through cybersecurity protocols by DJELLABA, Ali (2025) - In this context, accounting data has emerged as one of the primary assets that businesses use for value Ali DJELLABA / Finance, Accounting and Business Analysis, Volume 7, Issue 2, 2025 211 chain analysis, strategic moves, and compliance checks. A breach of accounting data might put its quality in danger. Keywords: accounting; analysis; business; cybersecurity; data; employees; enterprise; information; port; practices; protection; protocols; systems; threats; training
• Stock Price Forecasting Using a Time-Series Long Short-Term Memory Model by Gbadebo, Adedeji (2025) - Similarly, Zeng and Liu (2018) emphasize the persistent difficulty of stock price prediction and highlight the importance of advanced methods such as LSTM for addressing the complexities inherent in financial markets. This introduction frames the application of LSTMs for stock price prediction within the Python programming environment. Keywords: analysis; business; data; epoch; finance; information; lstm; market; model; panel; prediction; price; price prediction; state; stock; stock price; term; time; training
• Modern World and Economic Interactions in The Light of The Science of Economics As Well As Finances and Accounting by Musiał, Grażyna (2020) - The issue of the complexity of the modern world and explaining the nature of transformations occurring in it is still one of the central problems of economic theory. The economic human model homo oeconomicus appears in economic theory and social sciences. Keywords: accounting; business; economics; economy; elite; finance; financial; history; management; managers; money; theory; world
• The Image of the European Economy at the Time of the Pandemic Crisis by Musial, Grażyna (2021) - In view of the division of economic system into a real sphere and the sphere of regulations, the increase of the international capital movement characteristic of the turn of the 20th and 21st c. reflects the increase of the significance of the regulation sphere in the description of world economy. In fact, it is the opposite, one should rather talk about new inequalities in world economy and rethink the definition. Keywords: accounting; analysis; bank; business; capital; central; crisis; economics; economy; finance; grażyna; market; musiał; new; pandemic; processes; system; time; world

• Accounting Conservatism and Earnings Responsiveness: An Empirical Study of Public Companies in Indonesia by Gunanto, Adi (2023) - Exploitasi Energi Indonesia Tbk. 53. Borneo Olah Sarana Sukses Tbk. 34. Keywords: accounting; analysis; coefficient; companies; company; conservatism; default; earnings; earnings response; growth; profitability; response; response coefficient; risk; tbk
• The Effect of Profitability and Leverage on Tax Avoidance Moderated by Firm Size: Evidence from Property and Real Estate Companies in Indonesia by Rani, Sasiska; Zuliyana, Meti; Effendi, Rizal (2023) - Findings: The research results found that profitability has an effect on tax avoidance, leverage has no effect on tax avoidance, company size has no effect on tax avoidance, company size is unable to moderate the effect of profitability on tax avoidance, company size is not able to moderate the effect of leverage on tax avoidance Practical Implications: The findings of this research are useful for increasing insight and helping companies in determining the direction of their tax policies as well as being taken into consideration by the government in formulating tax regulations so as to reduce gaps in tax avoidance. Size = Ln(Total Assets) (4) Empirical Literature Faizah (2022) tries to obtain empirical evidence regarding the effect of institutional ownership, profitability, leverage on tax avoidance with company size as a moderating variable. Keywords: accounting; capital; companies; company; company size; effect; firm; indonesia; influence; leverage; profitability; research; results; size; tax; tax avoidance
• The Phenomenon of Government Audit Delay In Indonesia by Petrisia, Stela; Dewata, Evada; Dwitayanti, Yevi; Jauhari, Hadi (2024) - This research is expected so that the Provincial Government in Indonesia can be more relevant and ensure timeliness in presenting financial statements, where in the end the inspection process can be accelerated and will not cause delays in the publication of local government financial statements. In the public sector concept, the government, which acts as an agent, obtains a mandate for governance from the public which is useful in achieving public welfare and submitting local government financial statements. Keywords: accounting; audit; audit delay; audit findings; audit statements; effect; entities; financial; findings; government; indonesia; number; size; statements
• Financial Reporting in The Public Sector in The Republic of Bulgaria under The Conditions of European Harmonization and Global Legitimacy of IPSAS by Feschiyan, Daniela; Andasarova, Radka (2024) - The global tendency towards standardization of public sector accounting is reflected in the establishment of a certain set of generally accepted rules and their implementation by the national governments at different levels of management and by international organizations including the European Commission (EC), North Atlantic Treaty Organization (NATO), United Nations Organization (UN) and others. Daniela Feschiyan (2018) maintains the statement that „Standardization of public sector accounting is an objectively determined dynamic process that provides for the establishment and application of generally accepted rules for the regulation of the accounting system and the creation of a uniform structure and content of the financial statements that meet all public interests with regard to obtaining reliable information about public finances. Keywords: accounting; european; feschiyan; international; ipsas; reporting; sector; sector accounting; standards; statements
• Evaluating the Reality and Prospects of IPSAS Implementation in Algeria by Benzine, Widad (2024) - Findings: The study revealed that international harmonization, structural and organizational transformation, and skills significantly impacted IPSAS implementation in Algeria. Paper Type: Research Paper Keywords: IPSAS implementation, Accrual Basis, Governmental Accounting Reforms, Algeria JEL: Keywords: 2024; accounting; accounting standards; algeria; basis; et al; finance; government; implementation; international; ipsas; journal; management; public; research; sector; sector accounting; standards; transparency
• Do key performance indicators derived from value-based management better predict total stockholder return than traditional performance indicators? by Olivier, Matthias; Wolf, Roland (2025) - This extension has proven to be a cornerstone of the approach to value performance as the stock price is considered to only represent future performance of a stock. These results imply that traditional performance indicators still play an important role in explaining total shareholder return despite the theoretical advantages that value based performance indicators could have. Keywords: accounting; analysis; indicators; management; performance; performance indicators; regression; return; share; shareholder; tsr; value
• Measurement of non-financial assets at current operational value by Vardiashvili, Mariam (2025) - Practical Implications: By highlighting new trends in the measurement of non-financial assets, this research contributes to the understanding of asset measurement challenges in the public sector and their practical application. The article systematically identifies the key issues related to asset measurement in the public sector. Keywords: accounting; assets; ipsas; market; measurement; sector; standards; value; vardiashvili
• Impact Profit When Implementation of International Financial Reporting Standards (IFRS) by Surtikanti, Surtikanti (2020) - Accepted 17 May 2020 Objective: The purpose of the study the implementation of the International Financial Reporting Standards (IFRS) regarding Investment, Property company profit after the adoption of International Financial Reporting Standards (IFRS) regarding Investment Property and analysis of application of IFRS on Property Investment to increase company profits. Descriptive Statistik To find out the impact of the implementation of IFRS on Investment Property on company profits, the author will conduct an analysis using statistical analysis. Keywords: accounting; assets; company; ifrs; international; investment; investment property; model; profit; property; standards; value
• Does Audit Committee Moderate The Value Relevance Of Fair Value Accounting Information? Evidence From Listed Consumer Goods Firms In Nigeria by Isa Dandago, Kabiru; Abubakar, Modibbo (2025) - It investigates whether audit committee attributes moderate the relationship between FVA and value relevance in Nigerian consumer goods firms. Conceptually, FVA should enhance value relevance by providing timely, market-reflective data, unlike historical cost, which lags behind economic conditions. Keywords: abubakar; accounting; assets; audit; committee; consumer; firms; fva; goods; governance; level; liabilities; market; nigeria; value; value accounting; value assets; value relevance
• From Rules to Reason: A Cognitive Framework for Evaluating the Differential Impact of ISA Compliance on Audit Report Quality. by Midoune, Abdelbasset; Serdani, Khaireddine (2025) - November 2025 Purpose: This study aims to deconstruct the concept of ISA compliance to understand why certain auditing standards have a more significant impact on audit report quality than others. Findings: The results show that while both dimensions are significant predictors of audit report quality (explaining 29.9% of its variance), compliance with Evaluative Evidence Standards (β = 0.395, p < 0.001) has a substantially stronger impact than compliance with Verificational Evidence Standards (β = 0.213, p < 0.001). Keywords: accounting; audit; auditor; compliance; evidence; isa; quality; report; research; standards
• What Determine Accounting information System Implementation? Evidence From Indonesia by Anggadini, Sri Dewi (2020) - As a user, an accountant must be able to be involved in designing accounting information systems (Gelinas et al., 2012: 27) so that competence is needed from users in the implementation of information systems (Kassboll & Chawani, 2010) because user competency is an important element in determining an information system can be implemented optimally. This study is about how the implementation of accounting information systems produces quality of financial information on State Owner Enterprises in Indonesia. Keywords: accounting; accounting information; ais; ethics; implementation; information; information system; management; quality; research; study; system; user
• Cultivation of Accounting-Based Financial Management Technology and E-Commerce Adoption on the Development of MSMEs in Banyumas Regency (An Approach to Planned Behavior Theory) by Primasari, Dona; Magfiroh, Siti; Sudjono, Sudjono (2020) - MSMEs who feel that adopting accounting and e-commerce based Dona Primasari / Finance, Accounting and Business Analysis 2 (2) 2020 122 financial management technologies will not produce anything negative, will be interested in adopting accounting and e-commerce based financial management technologies. One's perception or thought that adopting accounting and e-commerce based financial management technology is easy to do enables the person to adopt accounting and e-commerce based financial management technology in their marketing and marketing needs, and interest in adopting accounting and e-commerce based financial management technology what grows in a person really enables that person to really adopt accounting and e-commerce based financial management technologies. Keywords: accounting; behavior; commerce; control; intention; management; msmes; technologies; technology; use
• [Retracted] Corporate Governance and Accounting Conservatism: The Moderating Role of Family Ownership by Mohammed, Nishtiman Hashim (2019) - This study objective is to investigate the influence of board characteristics and audit committee characteristics on accounting conservatism with respect to the influence of family ownership in Turkey. The findings explained that clients’ demand for accounting conservatism improved because of board characteristics (e.g. board size, independence & women on board) and the audit committee characteristics (e.g. audit committee independence and audit committee expertise). Keywords: accounting; audit; board; conservatism; family; relationship
• Effect of Earnings Quality Properties on The Performance of Companies: Empirical Evidence from South Africa by Fonou Dombeu, Nyanine Chuele; Mbonigaba, Josue; Nomlala, Bomi; Odunayo, Magret (2022) - These results further suggest that the performance of companies is affected by either (1) the innate component of earnings quality property, (2) the discretionary component of earnings quality property and/or (3) both the innate and discretionary components of earnings quality properties, depending on the property used. 1 Finance, Accounting and Business Analysis Volume 4 Issue 1, 2022 http://faba.bg Effect of Earnings Quality Properties on The Performance of Companies: Empirical Evidence from South Africa Nyanine Chuele Fonou Dombeu1, Josue Mbonigaba1 , Bomi Nomlala1, Magret Odunayo2 1School of Accounting, Economics and Finance, University of KwaZulu-Natal, South Africa 2Departments of Accounting & informatics, Durban University of Technology, South Africa Info Articles Abstract Keywords: Earnings, Earnings quality, Performance, JSE listed companies Objective: This paper examines the effect of earnings quality properties on the performance of Johannesburg Stock Exchange (JSE) listed companies. Keywords: accounting; capital; companies; company; conservatism; earnings; earnings quality; et al; firm; information; performance; properties; property; quality properties; roa
• Effect of Good Corporate Governance Audit Quality Management and Earnings As A Moderating Variable by Astuti, Wati Aris; Mayangsari, Sekar (2021) - Profit also can be used to measure the performance of company management in a certain period as well as to hold responsibility for managing the resources that have been entrusted to company management or company managers (Ardiyansyah, 2014). In conducting supervision in the company, the audit committee requires the role of an external auditor to audit and detect misstatements in the financial statements prepared by company management. Keywords: accounting; audit; audit quality; board; commissioners; committee; companies; company; earnings; earnings management; effect; governance; independent; management; ownership; quality; value; variable

• The Influence of Audit Tenure and Audit Market Concentration on Sharia Audit Quality by Afifah, Fadhila Rizki; Suryanto, Tulus; Sari, Yetri Martika (2021) - There were phenomenon of frauds and unprofessional in sharia audit makes sharia audit quality must be maintained and this research focus is external sharia audit quality factors those are audit tenure and audit market concentration. Audit tenure is related to sharia audit quality because there is tenure makes auditor can have more comprehensive knowledge and lower emotional bonds between auditor and client, but in other side, short tenure causes limited the information acquisition, which allows data to be intentionally omitted by manager and difficult to find (Hamid 2013). Keywords: audit; audit market; audit quality; audit tenure; auditor; company; concentration; market; model; quality; research; score; sharia; sharia audit; tenure; test; variable
• Financial Aspects, Corporate Governance and Disclosure of Financial Risk: Case of Indonesia by Herdjiono, Irine; Yanti, Mira (2023) - Meanwhile, the liquidity variable and the size of the board of commissioners variable have no effect on financial risk disclosure. Practical Implications: The implication of this research for companies is that the results show that the average level of financial risk disclosure by companies is 0.299. Keywords: audit; board; commissioners; committee; companies; company; disclosure; effect; information; liquidity; management; risk; risk disclosure; size
• Tax Avoidance of Companies in The Sri Kehati Index by Aryani, Dwi Septa; Armereo, Crystha (2024) - Particular Implication: These research findings would deepen understanding, assist businesses in deciding how to approach their tax policies, and provide information to the government as it formulates tax laws to close loopholes that allow for tax avoidance. Tax avoidance is an attempt to evade taxes legally by exploiting the gray areas of the law so that the government cannot impose sanctions. Keywords: asset; avoidance; character; companies; company; executive; firm; fixed; intensity; size; tax; tax avoidance; test
• Using Artificial Intelligence to Improve the Efficiency of the Market Valuation Method by Stoyanov, Stoyan (2024) - Two hypotheses are considered, which are: 1) H0 - Artificial intelligence can help make market valuations significantly easier and faster. A third perspective on company value views it as the benefits derived from an investment, which in turn lead to an increase in capital and a corresponding increase in value (Miciuła et al. 2020). Keywords: analysis; approach; companies; company; data; intelligence; market; market valuation; method; valuation
• Dividend policy of selected public companies from the manufacturing sector in Bulgaria by Vasileva, Valya (2024) - The study of the dividend policy of companies from a particular sector of the economy adds new analyses to the existing literature in the field of dividend policy. Paper Type: Research Paper Keywords: dividend policy, dividends, dividend payout ratio, earnings per share, dividend yield JEL: G35 Address Correspondence: E-mail: valya_vasileva@yahoo.com https://doi.org/10.37075/FABA.2024.2.12 mailto:valya_vasileva@yahoo.com https://orcid.org/0009-0002-4049-1468 Valya Vasileva/ Finance, Accounting and Business Analysis, Volume 6, Issue 2, 2024 241 INTRODUCTION Dividend policy is a common area of discussion and research in corporate finance. Keywords: bgn; companies; company; dividend; dividend policy; eps; payout; period; ratio; years
• Managing Risk in A Crisis Situation in The Company by Kurteva, Galina (2020) - Ensuring the efficiency of the process of risk management requires ongoing monitoring at every stage and periodically reporting on the identified risks and the taken actions (responses). It is not uncommon the evaluations to take the form of self-assessment when the person responsible for a unit or function, establish the effectiveness of the process of risk management in terms of his own activities. Keywords: company; crisis; management; organization; risk; risk management
• Political Connections and Characteristics of The LQ-45 Index Companies in Indonesia by Syaputra, Kamilia; Hendrawaty, Ernie (2020) - Hypotheses development and research methods According to the mentioned theoretical and conceptual framework and based on the study’s problem, questions and objectives, our hypotheses are placed as follows: Hypotheses (1): Companies with political connections have leveraged higher than non-political companies in the Indonesian Stock Exchange LQ-45 Index for the period 2014-2018. Political connections can only support the financing of enterprise debt. Keywords: companies; company; connections; corporate; leverage; support; tax
• Analysis of Stock Split Volatility in Stock Price on Indonesia Sharia Stock Index by Purnamasari, Femei; Jannah, Miftahul; Ridhanoyudistira, M. (2020) - Following is the formula of the paired samples t-test: X1 =average sample before stock split X2 =flat- average sample after stock split S1 =deviation raw before stock split S2 =deviation raw after the stock split n1 =total the sample before stock split n2 =total the sample after stock split Theoretical framework for discussion 3.1 Stock Split (Darmadji & Fakhruddin, 2012) claimed stock split is a nominal breakdown of smaller shares, for example, one share with a value of Rp. 5,000 then the company did a stock split with a ratio of 1: 5, then one share that had been valued at Rp. 5,000 is now Rp. 1,000 but the number of shares has increased.(Pittaway & Cope, 2007) said that corporate action of stock price split is a step of the company to improve stock liquidity by splitting stock prices or in the world of capital markets called stock split. This study aims to determine whether there is a stock price movement when the company is doing a stock split and to find out whether research on stock price movements caused by stock split is following signaling theory and trading range theory. Keywords: company; data; price; return; sample; split; stock; stock split; test; value
• Environmental Performance and Company Size on the Financial Performance of Sharia Companies in Indonesia by Ningsih, Nur Wahyu; Putrawan, Rego; Ekawati, Evi; Isnaeni, Ahmad (2021) - In this research, it focuses on mining sector companies listed in ISSI since mining sector companies are more appropriate to use and more representative of the independent variables in this study, namely environmental performance and company size. Basically, there are many factors that affect financial performance, but in this study it is only limited to the influence of environmental performance and company size on financial performance. Keywords: companies; company; company size; issi; mining; performance; results; sharia; size; study; tbk

• Impact of Sharia Financing Life Insurance Products on Sharia Banking Performance and Sharia Insurance Industry by Ronaldo, Reza; Maulini, Yul (2021) - The definition of Sharia reinsurance is risk management based on sharia principles for the risks faced by Sharia insurance companies, sharia guarantee companies, or other sharia reinsurance companies as stipulated in Law Number 40 of 2014 concerning Insurance. Sharia insurance is a system or action to delegate, transfer, or risk sharing of the risks borne to the manager (sharia insurance company) on condition that they pay contributions within a certain period of time on a regular basis in exchange for a policy that guarantees protection against risks that may occur in the future. Keywords: banking; banks; companies; financing; insurance; islamic; life; sharia; sharia banking; sharia financing; sharia insurance
• “The Magnificent Seven” Technology Stocks and Their Impact on the S&P 500: A Review 4 Years Later by Nenkov, Dimiter Nenkov (2024) - For the period 2009-2024, the average ROE for each of the seven companies has ranged from -83.76 % for Tesla to 71.75 % for Apple. ROE×b=147.15 %×0.8=117.72 %). Keywords: aamamnt; average; companies; current; eps; growth; market; pbv; period; ratios; s&p; table
• Risk Management and the Financial Performance of Listed Real Estate/Construction Companies in Nigeria: The Moderating Role of Board Structure by Adegoke, Asimiyu Kolawole; Akinola, Akinwumi Olusegun (2025) - Impact of financial risk management on performance of Nigerian commercial banks. The impact of financial risk management on firm performance: a study in financial management practices. Keywords: 2022; board; companies; construction; diversity; effect; gender; governance; journal; management; market; market risk; performance; risk; risk management; size; structure

• The Dynamic Relationship Between Trading Volume, Stock Return, and Volatility-Domestic and Cross-Country : South Asian Markets by Miseman, M.R.; Yahya, M. H.; Mustafa, Hasri; Lee, Yok-Yong (2019) - The research questions for this study are: i. Are there any contemporaneous and dynamic cause-and-effect relationships between trading volume and stock market returns in the Southeast Asian equity markets? The dynamics between trading volume, stock returns and the volatility of stock market returns can be explained by two basic approaches. Keywords: causality; cause; granger; information; market; market returns; price; relationship; return; singapore; stock; stock market; stock returns; trading volume; variables; volatility
• The Global Reference Rates Reform and Its Impact on The Bulgarian Banking Industry by Koleva, Darina (2019) - July 2019 ISSN 2603-5324 http://faba.bg The Global Reference Rates Reform and Its Impact on The Bulgarian Banking Industry Darina Koleva University of National and World Economy, Bulgaria Info Articles ________________ History Articles: Submited 12 March 2019 Revised 30 April 2019 Accepted 1 July 2019 ________________ Keywords: Reference rates, Inter- bank offered rates, Loan markets, Banking Abstract ___________________________________________________________________ This paper analyses the problems that market users face after the global scale reform of reference rates. Keywords: banks; euro; interbank; interest; market; overnight; rates; reference; risk; term
• Monetary Policy’s Instruments in Vietnam: Basis and Evolution in A Difficult International Financial Context by Nguyen, Quang (2019) - Keywords: Monetary policy; Reserves Requirements; Interest rate; Open- market operations; Emerging market; Inflation targeting; Vietnam Abstract ___________________________________________________________________ This work provides an overview of the evolution of monetary policy in Vietnam in the years following the changes in the Vietnamese economy in 20 years, through two periods with two financial crises (1997 Asian financial crisis and 2008 financial crisis). Keywords: bank; central; economic; economy; exchange; growth; inflation; interest; market; policy; rate; vietnam
• Analyzing the impact of macroeconomic variables on agricultural derivatives performance in the SAFEX market by Mudau, Tanganedzani; Mokatsanyane, Daniel (2025) - Lastly, Keynesian economics highlights the role of government policies and macroeconomic variables in affecting economic activity and commodity prices, with fiscal stimulus potentially driving up agricultural commodity prices (Keynes 1936). The equation evaluates the combined effects of short-term and long-term interest rates, real exchange rates, and GDP growth on agricultural commodity prices. Keywords: analysis; commodity; derivatives; economic; exchange; gdp; growth; interest; interest rates; maize; market; prices; rates; safex; term; term interest; variables
• Macroeconomic and Bank-Specific Factors Affecting Bank Liquidity in South Africa: An MSM-VAR Approach by Pamba, Dumisani (2025) - 56 Finance, Accounting and Business Analysis Volume 7 Issue 1, 2025 http://faba.bg/ ISSN 2603-5324 DOI: https://doi.org/10.37075/FABA.2025.1.05 Macroeconomic and Bank-Specific Factors Affecting Bank Liquidity in South Africa: An MSM-VAR Approach Dumisani Pamba School of Accounting, Economics and Finance, University of KwaZulu-Natal, South Africa Info Articles Abstract History Article: Submitted 6 January 2025 Revised 2 March 2025 Accepted 26 March 2025 Purpose: The study aims to determine if macroeconomic and bank- specific factors affect bank liquidity differently under different regimes in South Africa. GDP growth has positive effects on bank liquidity in both regimes, while exchange rate risk, credit risk, and bank return on equity have negative effects. Keywords: analysis; bank; bank liquidity; economic; factors; inflation; liquidity; market; regime; risk; south; study; variables
• Portfolio Optimization Based on MPT-LSTM Neural Networks: A case study of Cryptocurrency Markets by ZOUAOUI, Habib; NAAS, Meryem-Nadjat (2025) - Broadly, the integration of deep learning techniques into cryptocurrency portfolio optimization has garnered increasing attention due to the unique challenges posed by the highly volatile and non-linear nature https://ieeexplore.ieee.org/author/37089994028 https://www.researchgate.net/scientific-contributions/Zhihan-Xu-2310944930?_sg%5B0%5D=nSHxW2tzfs_NLqlGcz6XZaexLSzTZPHyK7yyKTUhHfGWykz-6XLi54nkLpasJN5Sk6WYSzM.cR3p79X3Re5v8zARcOqKKRfrX1_7uiuzoEkMLBwtmX5LVIQJhC_xdoLTc7pnGI-Yc9NlGkZn7xN5kQ_SawHqcQ&_sg%5B1%5D=-Qo9DNqhyd-CUdf6f7ri50_ZuzEC_IWjsNfl5Sent-1NSgnjxlZlfobVTbjWQjrRL4H9nng.i3p6F0LEbdAYWUWi5Lg2tLuf8W4DNr79JZ4gcFXdXumKJcTVcmUhj4-arT06vgjjZr3RgCuZPDdXcX4VjAHRlA&_tp=eyJjb250ZXh0Ijp7ImZpcnN0UGFnZSI6InB1YmxpY2F0aW9uIiwicGFnZSI6InB1YmxpY2F0aW9uIiwicG9zaXRpb24iOiJwYWdlSGVhZGVyIn19 https://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=5176908 Habib Zouaoui, Meryem-Nadjat Naas / Finance, Accounting and Business Analysis, Volume 7, Issue 1, 2025 85 of cryptocurrency markets. The review concludes by identifying gaps in the current literature and proposing directions for future research, particularly in the areas of model interpretability and the incorporation of macroeconomic factors into deep learning frameworks for cryptocurrency portfolio optimization. Keywords: analysis; cryptocurrency; data; finance; investment; learning; lstm; market; model; mpt; optimization; performance; portfolio; portfolio optimization; returns; risk; usd
• An Analytical Approach to Comparing Actual Vs. Fundamental “Enterprise Value-to-EBITDA” Ratios on the US and European Stock Markets by Nenkov, Dimiter Nenkov (2025) - 66,70% 56,33% 10,53% 6,50% 20,99% 29,15% 2023 14,67% 14,47% 44,37% 32,07% 6,51% 4,64% 21,66% 28,06% 2024 15,01% 12,36% 50,79% 114,69% 7,62% 14,17% 21,61% 27,17% Average 13,95% 11,07% 51,51% 47,56% 7,19% 5,27% 20,71% 30,24% Source: http://pages.stern.nyu.edu/~adamodar/, Calculations of the author Table 2, Table 3 and Figure 2 contain the needed key historic and current values. Keywords: average; ebitda; ebitda ev; ebitda ratios; europe; market; model; stock; usa; value
• Bulgarian SOFIX Levels in 2017 According to The “Price-to-Sales” and “Enterprise Value-to-Sales” Ratios by Nenkov, Dimiter (2019) - It is more than clear that average market ratios of more than 1000 and average profit margins above 3000% are not normal, especially for mature companies. Table 4: Average fundamental P/S for SOFIX for 2017 (one-stage model) Pace of change of Net Margin (in %): 10% Pace of change of r (in %): 10% Values Values of Net Margin Of 6.5% 7.9% 9.2% 10.5% 11.8% 13.1% 14.4% 15.7% 17.0% 18.3% 19.6% r Р/S Р/S Р/S Р/S Р/S Р/S Р/S Р/S Р/S Р/S Р/S 6.1% 12.26 14.71 17.16 19.61 22.06 24.52 26.97 29.42 31.87 34.32 36.77 7.3% 1.95 2.34 2.73 3.12 3.51 3.90 4.29 4.68 5.07 5.47 5.86 8.6% 1.06 1.27 1.48 1.70 1.91 2.12 2.33 2.54 2.76 2.97 3.18 9.8% 0.73 0.87 1.02 1.16 1.31 1.46 1.60 1.75 1.89 2.04 2.18 11.0% 0.55 0.66 0.78 0.89 1.00 1.11 1.22 1.33 1.44 1.55 1.66 12.2% 0.45 0.54 0.63 0.72 0.81 0.89 0.98 1.07 1.16 1.25 1.34 13.5% 0.38 0.45 0.53 0.60 0.68 0.75 0.83 0.90 0.98 1.05 1.13 14.7% 0.32 0.39 0.45 0.52 0.58 0.65 0.71 0.77 0.84 0.90 0.97 15.9% 0.28 0.34 0.40 0.45 0.51 0.57 0.62 0.68 0.74 0.79 0.85 17.1% 0.25 0.30 0.35 0.40 0.45 0.51 0.56 0.61 0.66 0.71 0.76 18.4% 0.23 0.27 0.32 0.36 0.41 0.46 0.50 0.55 0.59 0.64 0.68 Source: Calculations of the author The values in the table also illustrate the high sensitivity of the fundamental P/S to the combination between net margin and r. Keywords: growth; margin; market; period; ratios; value
• US Stock Market at the Background of the Covid-19 Pandemic: Implication for Valuation by Nenkov, Dimiter (2021) - Keywords: stock markets, investing, speculating, PE ratios, fundamentals, stock market bubble. This outcome is good for politicians as well, given that “they are focused on stock markets as indicators of how they are performing”. Keywords: 2020; march; market; period; ratios; s&p; stock; value

• Is There A Trade-Off Between Economic and Environmental Factors in Traditional Oil Mine Management? by Pujiati, Amin; Putra, Tri Anggana; Damayanti, Nadia (2022) - The value of willingness to pay (WTP) for environmental improvement is used to measure the value of willingness to pay someone for environmental damage caused by mining in rupiah units. Even though economically mining produces high Gross Regional Domestic Product (GRDP), the exploitation of natural resources that do not heed the ability and carrying capacity of the environment will cause a decline in environmental quality (Canare & Francisco, 2019; Kurniawan & Finance, Accounting and Business Analysis 4 (2) 2022 139 Managi, 2018) Keywords: age; analysis; distance; economic; education; environment; et al; factor; income; mining; oil; value; willingness; wtp
• Company Valuation: The Most Widely Used Valuation Methods in Bulgaria by Nenkov, Dimiter Nenkov (2023) - 0% 5% 10% 15% 20% 25% 30% 35% Two valuation methods Three valuation methods One valuation method Four valuation methods Five valuation methods At least six valuation methods The number of valuation methods used by experts Dimiter Nenkov / Finance, Accounting and Business Analysis, Volume 5, Issue 1, 2023 5 As it became clear above, relative valuation methods are the most preferred. According to Prof. Damodaran, the problem in valuation is not the lack of valuation methods, the problem is that they are too many (Damodaran 2012). Keywords: approach; methods; model; question; respondents; survey; valuation; value
• The Correlation of Budgeting, Decentralization and Work Motivation on the Performance of Local Government Organizations in East Java Province, Indonesia by Srijani, Ninik; Aisyah, Siti (2023) - This supports the findings from studies conducted by Anthony (2022) and Hutahaean and Pasaribu (2022), which mention that in the context of government organizations, effective implementation of decentralization can improve the performance of local government organizations and provide better public services. Work motivation has a positive influence on the performance of local government organizations Keywords: analysis; budgeting; decentralization; government; management; motivation; organizations; performance; public; regression; research; study; value; variables; work; work motivation
• Determinants of Fraud Prevention of Puskesmas Capitation Funds In The City of Mataram by Khopipah Wandan Sari; Santoso, Budi; Pituringsih, Endar (2025) - May 2025 Accepted 6 August 2025 Purpose: To explain how P-Care, corporate ethical culture, accountability, and the internal control system interact in preventing capitation fund fraud in Puskesmas in Mataram City. Findings: Accountability, the internal control system, and P-Care play significant roles in preventing capitation fund fraud in Mataram City Puskesmas. Keywords: accountability; capitation; care; control; culture; fraud; funds; health; internal; prevention; puskesmas; study; system; value
• The Effectiveness Budget Control Government of Ogan Ilir Regency: The Impact on Supervision and Competence by Periansya, Periansya; AR, Sopiyan; Pratiwi, Tria Ajeng (2020) - As the implementation of preventive supervision increases the effectiveness of budget control will also increase. This study is in line with the results of previous studies conducted by ( Puadi, 2013;Fajri, 2018; Rigian & Sari, 2019) that preventive supervision has a positive influence on the effectiveness of budget control. Keywords: budget; budget control; competence; control; detective; effectiveness; results; supervision; test; value; variable
• Fundamental and Technical Factors on Stock Prices in Pharmaceutical and Cosmetic Companies by Suyanto, Suyanto; Safitri, Julia; Adji, Arif Prasetya (2021) - The results showed that the test results: EPS had an effect significant and partially affect the share price., DER is not has a significant and partial effect on stock prices., ROE has a significant effect simultaneously and partially share price., Exchange rate has no significant effect simultaneously and partially has no effect on stock prices, inflation has no significant effect Simultaneously and partially it has no effect on stock prices. Based on research conducted by Chang & Chen (2008), EPS (Earning Per Share) partially affects stock prices, in contrast to Manoppo's research (2015) where EPS (Earning Per Share) partially has no effect on stock prices. Keywords: data; effect; eps; equity; prices; ratio; stock; test; value

• Applying a Binary Logistic Regression Analysis to Evaluate the Distinction between Conventional and Islamic Banks: A Case Study of Djiboutian Banks by Dirir, Sadik Aden (2022) - 99 Finance, Accounting and Business Analysis Volume 4 Issue 2, 2022 http://faba.bg Applying a Binary Logistic Regression Analysis to Evaluate the Distinction between Conventional and Islamic Banks: A Case Study of Djiboutian Banks Sadik Aden Dirir Faculty of Law, Economics, and Management, University of Djibouti, Djibouti Info Articles Abstract Keywords: Conventional bank, Islamic bank, Logistic regression, size. In recent years, it has known an impressive increase in the number of Islamic banks. Keywords: analysis; bank; banking; conventional; finance; financial; interest; international; islamic; rate; size
• Global investor sentiment and bank performance: Evidence from African banks by Oyetade, Damilola Tope; Muguto, Hilary Tinotenda; Muzindutsi, Paul-Francois (2024) - Investor sentiment also influences other aspects of bank performance, including liquidity, funding costs, and credit risk. However, the extent to which global investor sentiment influences African bank performance remains underexplored, highlighting the complexity of this relationship and the need for further research. Keywords: analysis; bank performance; banks; basel; capital; doi; finance; financial; impact; investor; investor sentiment; markets; muguto; performance; profitability; sentiment
• Between Finance and Growth: The Role of Financial Development in Promoting Economic growth in Africa by Mennad, Boulenouar Ilias Zakaria; Meskini , Anes; Benhaddou, Amina (2025) - May 2025 Purpose: This study investigates the impact of financial development on economic growth, with a particular focus on the roles of financial institutions' access, depth, and efficiency. Design/Methodology/Approach: The study employs the Panel ARDL (Autoregressive Distributed Lag) approach to analyze the short-run and long-run effects of financial development on GDP. Keywords: analysis; countries; development; finance; growth; impact; institutions; panel; relationship; results; run
• Factors That Influence Dividend Policy: Do Macroeconomic Factors Matter? by Doffour, Emmanuel Kwame; Asamoah, Emmanuel Boye; Anim, Isaac Kwadwo; Agyenim-Boateng, Eric (2025) - Dividend policy According to Samrotun (2015), dividend policy involves the trade-off between the dividend payout ratio to investors and retaining earnings for control over funds. Practical Implications: These results reveal that macroeconomic factors play a significant part in determining dividend policies in Ghanaian firms. Keywords: dividend; exchange; factors; finance; firms; inflation; interest; journal; money; payout; policy; rates; ratio; supply; variables
• Public Finances on the Balkan Peninsula – A Comparative Study of Twelve Countries by Nenkova, Presiana; Popova, Nelly; Metalova, Diyana (2021) - General government spending (% of GDP) Balkan countries differ substantially in terms of the share of public spending in GDP (Table 5). Table 6 shows a breakdown of public spending in Balkan countries by type of economic activity as a ratio to GDP in 2004, 2010 and 2018. Keywords: balkan; budget; countries; finance; gdp; greece; kosovo; montenegro; p.p; period; revenue; share; spending
• Behavior Finance Perspectives for Climate Investments on Bulgarian Market – Empirical Study by Karamileva, Nikoleta (2021) - • Investors, for whom a factor is the opinion of friends and colleagues about making an investment decision in 66.7% of the surveyed group believe that the reason for their failure was that the market was just going down and nothing depended on them From the test it seems that the obtained data and perceived risk of first-class error = 0.05% and there is reason to reject the null hypothesis and accept the alternative, according to which there is a statistically significant relationship between investment decision factors and the reasons for failure course of the investments already made. From the test it seems that the data obtained and the perceived risk of first type error= 0.05% has grounds for accepting the null hypothesis, according to which there is no statistically significant relationship between investment decision factors and the perceived satisfaction from investments made. Keywords: analysis; behavior; cfis; climate; finance; instruments; investment; investors; relationship; risk

• Determinants of FinTech adoption in Savings and Credit Cooperatives: Evidence from Malawi by Chipeta, Reuben Bereckia; Lipunga, Andrew Munthopa (2025) - In addition, existing studies from other countries provide contrasting results regarding the factors that influence FinTech adoption (Kurniasari et al. 2023; Najib et al. 2021; Rosnidah et al. 2019; Hassan et al. 2022; Rahim et al. 2023; Sebastián et al. 2023; Hasyim 2022). They include Kurniasari et al. (2023), Rahim et al. (2023), Yan et al. (2021), Rosnidah et al. (2019), and Najib et al. (2021) who found that expected performance influences FinTech adoption to a greater extent. Keywords: 2022; adoption; et al; facilitating; fintech; influence; model; results; saccos; services; technology; use
• Asymmetric Impact of Interest Rate on Economic Growth in Kenya by Saungweme, Talknice; Maluleke, Glenda; Odhiambo, Nicholas M (2025) - Interest rate and economic growth trends in Kenya (1980-2022) Figure 1 largely describes a negative correlation between interest rates and annual growth of GDP per capita in Kenya. Purpose: This study re-examines the relationship between interest rates and economic growth, focusing on the asymmetric effects of lending interest rates on Kenya's economic performance. Keywords: analysis; bank; development; growth; imf; impact; interest; interest rates; investment; kenya; lending; model; odhiambo; rates; results; run
• Does ESG Compliance Drive Commercial Banks Stock Returns? Evidence from the South African Market by Babatunde Lawrence; Moodley, Fabian (2025) - Hence, using the panel data, fixed effect model, the study regressed bank returns (response variable) against ESG bank compliance (explanatory variable) alongside CPI, GDP, REER, M2 and short- and long- term interest rate as control variables. That being, the state of the bank sector dictates the effect, where ESG compliance has a negative effect on commercial bank returns during COVID-19 but pre-COVID-19, bank returns was positively influenced by ESG compliance. Keywords: african; bank; bank returns; banking; compliance; effect; esg; esg compliance; findings; model; performance; returns; south; study
• The Digital Shift: COVID-19 as a Catalyst for Mobile Payment Adoption in Malaysia by Abdul Rahim, Rushaizzad; Othman, Jaizah (2025) - Flavián et al. (2020), Daragmeh et al. (2020) and Ramos De Luna et al. (2023) had conducted their studies on mobile payment adoption and had used SN as part of their theoretical construct. Mobile payments adoption – introducing mindfulness to better understand consumer behavior. Keywords: adoption; analysis; banking; covid-19; et al; intention; malaysia; mobile; model; payment; peou; research; risk; study; technology; use; variable
• Influence Analysis of The Active Part of Human Resources on The GDP of The Level 2 Regions in Bulgaria by Nikola, Tanakow; Georgi, Tsolov (2020) - The relationship between the variables is examined by analyzing data from official national statistics for 12 years (2007 to 2018), that we initially processed on a multiple regression model: Where: – GDP per capita for the i-th region; – active population in the i-th region; – unemployment rate in the i-th region; – random component. The authors have removed this factor from the analysis, and we based it on the following single-factor model: Where: – GDP per capita for the i-th region; – active population in the i-th region; – random component; The research task of the authors of the report under these objective conditions is to identify the main problems marked by the negative or positive processes in the dynamics of the active population in the regions and their effects on the GDP per capita indicator.. Keywords: capita; gdp; model; population; region
• Welfare and Basic Income: Theoretical Implication in The Slemrod / Work-Leisure Model, Graphical Interpretation by Ivailo, Beev; Yanko, Hristozov (2020) - We also test the result through an analytical model, modifying Slemrod's general model (Slemrod, 1998), which examines the behavior of individuals when introducing a tax on labor income. Accepted 17 May 2020 The present study addresses the problem of basic income (BI), in its two varieties, as universal BI (UnBI) and as unconditional BI (UBI), with a view to the effect on individuals' well-being. Keywords: analysis; basic; income; labor; model; tax; time; ubi; unbi

• Design of Corporate Project Performance and Labor Productivity at PT Vitra Graha Interia by Mukhsin, Moh.; Syarifaturrodiyah, Syarifaturrodiyah (2022) - Labor productivity factors, according to some studies, can have an impact on project performance. This study will thus investigate the impact of labor productivity factors such as education, experience, remuneration, materials, and design on project performance. Keywords: analysis; design; factors; labor; material; performance; productivity; project; project performance; respondents; study; time; total; variables; workforce
• The Relationship between Macroeconomic Variables and South African Commercial Bank Performance by Moodley, Fabian; Lawrence, Babatunde; Pillay, Surendran (2024) - Sheefeeni (2015) used the fixed effect model to examine the effect of inflation, GDP, exchange rate and interest rate on Namibia listed commercial bank profitability. Ebenezer, Omar and Kamil (2017) also examined the effect of macroeconomic factors on commercial bank profitability. Keywords: bank; bank profitability; commercial; effect; equity; performance; policy; profitability; return; run; south; study; uncertainty; variables
• The Influence of The Performance Evaluation on Salary by Shamki, Dhiaa; Shehemi, Aisha Al (2019) - Commonly, this pay plan is frequently employed in evaluating employee performance (Mphil et al., 2014). There is a certain need to improve evaluation process of employee performance based on their education levels in an organization. Keywords: education; employees; evaluation; experience; gender; performance; performance evaluation; position; salary; study

• Dynamics of Bank Credits to Private Sector in the Central and Eastern European Countries by Borisova, Gergana Mihaylova (2022) - The study of the dynamics of bank credits to the firms and households is therefore a particularly topical issue. For this reason, credit growth in Estonia and Latvia is considered to be riskier, while there are no signs of excess credit growth for the Czech Republic, Slovakia and Poland (Kiss et al. (2006), p. 23). Keywords: banking; banks; central; countries; credit; crisis; economic; growth
• Some Issues Confroting Bulgarian Economy by Chobanov, Petar (2019) - The Bulgarian economy fails to achieve high growth rates that will contribute to sustainable convergence towards the EU averages. Highest growth has the Creation and dissemination of information, creative services and telecommunications sector, which is relatively low as a share, and can not play a role as a driver of growth. Keywords: average; bulgaria; countries; economy; growth; inflation
• The Impact of Tax Burden and Tax Structure on the Economic Growth of the Balkan Region by Angelov, Angel; Nikolova, Velichka (2021) - The study contributes to the scientific literature by conducting an extensive analysis of some of the already studied relationships between taxation and economic growth, on the one hand, and examines the extent to which opinions already expressed are applicable to Balkan countries‟ policy, on the other hand. The aim of the study is to examine the extent to which the tax burden, on the one hand, and the structure of taxation, on the other hand, have an impact on the opportunities for achieving economic growth in the period 2005-2018 within the Balkan region. Keywords: analysis; balkan; countries; gdp; growth; impact; structure; tax; tax burden; tax structure; taxes
• Non-Performing Loans in Bulgaria and Alleviations for Debtors in Times of Covid-19 Pandemic by Todorova, Violeta (2021) - 131 Finance, Accounting and Business Analysis Volume 3 Issue 2, 2021 http://faba.bg Non-Performing Loans in Bulgaria and Alleviations for Debtors in Times of Covid-19 Pandemic Violeta Todorova* University of National and World Economy, Bulgaria Info Articles Abstract Keywords: Bulgarian banking system, capital adequacy, non-performing loans, Covid-19 pandemic, moratoria on loan payments Objective: This paper is focused on examining the condition of non-performing loans (NPLs) in Bulgaria in the light of the COVID-19 pandemic. The increasing number of non-performing loans (NPLs) in the banks` portfolio can induce economic and financial distress. Keywords: amend; banking; banks; bulgaria; december; gdp; growth; institutions; loans; national; non; npls; pandemic; unemployment

• The Impact of COVID-19 on the Risk Factors Affecting the South African Bond Market by Mashoene, Mmakganya; Doorasamy, Mishelle (2023) - This is evidenced by a significant increase in the foreign/non-resident investors' holdings of South African government domestic bonds from 12.8 per cent in 2008 to 29.1 per cent in 2011 (National Treasury 2012). National Treasury, JSE launch new electronic trading platform for government bonds. Keywords: african; bond; cent; covid-19; credit; debt; government; inflation; moody; national; negative; rating; risk; south; treasury
• Does geopolitical risk matter for ETF flows in emerging markets? by Kunjal, Damien (2023) - To further understand the connection between geopolitical risk and ETF markets, this study investigated the effect of geopolitical risks on ETF flows in emerging markets. Purpose: This study investigates the effect of geopolitical risk on ETF flows in emerging markets. Keywords: 2022; analysis; effect; etf; etf flows; etfs; flows; fund; innovation; liquidity; markets; philippines; response; risk
• Do Economic and Geopolitical Risks Matter for Banks’ Lending Decisions, Credit Risk, Performance, and Stability in South Africa? by Kunjal, Damien; Suvvari, Ananda Rao (2024) - Geopolitical, economic uncertainty and bank risk: Do CEO power and board strength matter?. Regarding bank credit risk, Chi and Li (2017) found that EPU increases loan concentrations, loan migration rates, and non-performing loan ratios, subsequently, leading to an increase in the credit risk of Chinese commercial banks. Keywords: banking; banks; credit; economic; effect; epu; gpr; policy; risk; sector; south; stability; uncertainty
• The Multifund System – Is It an Option for Raising the Sustainability of The Bulgarian Pension System? by Milev, Jeko; Choutilova-Yochkolovska, Kremena (2024) - The idea here is straightforward – the level of risk in portfolios of one and the same type, managed by different pension funds should be approximately equal. Keywords: Pension funds, Pension reforms, risks, CEE countries JEL: G11, G12, G22, G23 Address Correspondence: E-mail: j.milev@unwe.bg1 kremena.yochkolovska@unwe.bg2 https://doi.org/10.37075/FABA.2024.2.09 https://orcid.org/0000-0003-3134-7181 https://orcid.org/0009-0006-5073-8566 Jeko Milev and Kremena Yochkolovska/ Finance, Accounting and Business Analysis, Volume 6, Issue 2, 2024 207 INTRODUCTION Long-term sustainability of the pension systems around the World has been discussed in many debates among policymakers, academics and ordinary people for many years. Keywords: funds; individuals; investment; pension; pension funds; pillar; portfolio; risk; system; type; years

• RETRACTION: Integration Between Voice and Silence in Human Resource Management (HRM) Perspective, A Literature Review by Suwandi, Imam; Raharja, Sam’un Jaja; Tahir, Rusdin (2020) - However, very few study the antithesis of employee voice, namely employee silence. Raya Bandung Sumedang KM 21, Jatinangor 45363 RETRACTED Imam Suwandi / Finance, Accounting and Business Analysis 1 (2) (2019) 153 INTRODUCTION Analysis of employee voice can be traced in Hirschman's research (1970: 30), where voice is seen as a vehicle for changing unpleasant circumstances. Keywords: employee voice; employees; et al; hrm; interests; journal; management; research; silence; voice; wilkinson; work; workers

• Who really controls Zambia’s mining wealth? Stakeholder influence on inward Foreign Direct Investment by Kaonga, Oscar; Haabazoka, Lubinda; Chilolo, Bwalya (2025) - Effects of mining sector FDI, environmental regulations, and economic complexity on mineral resource dependency in selected OECD countries. This heavy reliance on mining FDI has created a complex interplay between economic growth, environmental sustainability, and social equity, raising critical questions about who truly benefits from Zambia's mineral wealth. Keywords: analysis; communities; data; development; economic; environmental; fdi; government; inflows; influence; investment; inward; irq; mining; mining fdi; mining sector; policy; research; run; sector; stakeholder; study; vac; zambia

• Social Welfare: Bulgaria (2007 - 2021) by Brussarski, Rumen Yordanov (2023) - , we studied economic growth, inequality in income distribution and social welfare in Bulgaria for the period 2007 – 2021. The study shows unsatisfactory rates of catch up economic development, a high degree of inequality in the distribution of income and the lowest level of social welfare within the EU for the entire period. Keywords: bulgaria; figure; income; inequality; welfare
• Assessment of Regional Economic Integration in Bulgaria Through EU Funding and Implementation of Financial Instruments Under The Operational Program "Regions in Growth" 2014-2020 by Dilov, Mladen Marinov (2024) - „House of Culture 18,9% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 4,7% 14,2% 0,0% 0,0% Yambol „Renovation of the Art Gallery“ 3,9% 0,2% 0,5% 0,4% 0,6% 0,3% 0,5% 0,9% 0,4% Smolyan „Planetarium“ 31,0% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 31,0% Karlovo Tourism 31,6% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 10,1% 0,0% 0,0% 21,5% 0,0% Blagoevgrad Chamber Opera and Community Centre“ 31,0% 0,0% 0,0% 0,0% 0,0% 0,0% 1,4% 0,0% 0,0% 26,2% 3,4% Dupnitsa „Youth House“ 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% Kardzhali „Perperikon 22,2% 0,0% 0,0% 0,0% 0,0% 9,4% 0,0% 0,0% 11,1% 0,0% 0,0% 1,8% 0,0% Source: author's calculations with data from Sustainable Cities Fund The analysis of the funds that have been absorbed on a quarterly basis as a percentage of the total amount of the projects can be summarized as follows:  Keywords: 0,0; bulgaria; development; european; implementation; instruments; period; projects; regional; regions
• Capital adequacy and return ratios of banks in Bulgaria in mergers and acquisitions transactions by Dimitrov, Daniel Valentinov (2024) - The study enhances the existing literature on the banking market and M&A transactions, and more specifically in the part on the Bulgarian banking market - which is insufficiently researched. It is common practice for banks to use M&A transactions for their development, in addition to the internal potential within the company. Keywords: bank; banking; bulgaria; capital; m&a; period; study; transactions
• Some Observations of Bank Interest Rates and The Impact of Negative Interest Rates by Miteva, Diyana (2020) - Household deposits and loans interest rates On Figure 1 and 2 information is given about deposit interest rates for households with maturity up to one year and household consumption loans interest rates with maturity from 1 to 5 years. 11 is given a correlation analysis of the relationships of deposit interest rates and credit cards interest rates for households in Bulgaria in BGN. Keywords: bank; bulgaria; deposits; interest; interest rates; loans; policy; rates
• Trends and Determinants of Municipal Fiscal Disparities in Bulgaria by Presiana, Nenkova (2020) - Another interesting development is the long-term upward trend in local tax revenue after 2009, when local government authorities managed to double it up by 83%, while revenue from fees grew at much lower rates and achieved an increase of just 20%. Municipal fiscal disparities are measured in terms of differences in municipal own revenue, i.e. local tax revenue, user fees and charges, and other non-tax revenue. Keywords: bulgaria; capita; disparities; municipalities; period; revenue; source; source revenue; tax; values
• Bulgarian Pension System – Is It A Sustainable Social Security Structure in The Long Term by Milev, Jeko Nikolaev (2020) - Keywords: Bulgarian pension system, demographic structure, risks, pay-as-you-go Address Correspondence: E-mail: j.milev@unwe.bg Jeko Nikolaev Milev / Finance, Accounting and Business Analysis 2 (2) 2020 113 INTRODUCTION The PAYG part of the pension system in Bulgaria has been effectively supplemented by fully funded columns since the beginning of 2000’s. CONCLUSION Bulgarian pension insurance system has a modern structure but at the same time its sustainability in the long term is problematic. Keywords: bulgaria; individuals; pay; pension funds; pension system; pillar
• Bulgaria: Economic Impacts of Exchange Rate Mechanism II and Banking Union Participation by Chobanov, Dimitar (2020) - A major risk is that subsidiaries of euro area banks might transform them into branches which are not separate legal persons registered in Bulgaria. Keywords: Bulgaria, ERM II, European Banking Union, convergence Address Correspondence: E-mail: chobanov@gmail.com Dimitar Chobanov / Finance, Accounting and Business Analysis 2 (2) 2020 128 INTRODUCTION Bulgaria has been a member of the European Union since 2007 with derogation concerning the obligation to adopt the euro as a legal tender. Keywords: banking; banks; bulgaria; erm; euro; european; union
• Tax Revenue Structure and Its Components in Bulgaria: Where Does Tax Revenue Come From? by Metalova, Diyana; Nenkova, Presiana (2021) - The paper presents the sources of tax revenue in Bulgaria in the period 2007-2020, describes the main features of the tax system and analyses the size and structure of tax burden in order to highlight the challenges in front of the tax policy. Section 2 presents the structure of tax revenues and tracks the dynamics of tax revenues from the various taxes in GDP terms. Keywords: bulgaria; burden; income; revenues; structure; tax; tax revenues; taxes

• Effects of Coronavirus Pandemic on the Economic Performance of Bulgaria and the EU by Borisova, Gergana Ilieva Mihaylova (2020) - The study examines the negative effects of the coronavirus pandemic, came in 2020, on the economic development of European Union countries, including Bulgaria. Very often one country is influenced from the crisis periods of another country, especially in case of close trade relations between countries, or in case of similar economic development because of the spillover effect. Keywords: coronavirus; countries; economic

• Decision-Making by Individual Investors in Japan: Verification Using a Binary Response Model with Survey Data by Fukuda, Shin; Akahira, Luna (2024) - Marginal effects of choosing between General NISA and Tsumitate NISA Independent variables General NISA Tsumitate NISA 2018 2023 2018 2023 Age 0.0184*** (0.0030) 0.0522*** (0.0027) -0.0074 It also complements stock investments and is an alternative to investment trusts. Keywords: analysis; general; investment; japan; literacy; nisa; savings; stock; tax; tsumitate
• The BEPS Project and International Tax Competition by Popova, Nelly (2025) - Keywords: Tax competition; Base erosion and profit shifting; Tax avoidance; Tax coordination Paper Type: Research Paper Keywords: Tax competition; Base erosion and profit shifting; Tax avoidance; Tax coordination JEL: H26, H73, H87 * Address Correspondence: E-mail: npopova@unwe.bg http://faba.bg/ https://doi.org/10.37075/FABA.2025.2.04 mailto:npopova@unwe.bg https://orcid.org/0009-0001-6130-3588 Nelly Popova/ Finance, Accounting and Business Analysis, Volume 7, Issue 2, 2025 182 INTRODUCTION In the past decades, international competition over investments and profits has increased and corporate income tax has become an important instrument through rate reductions and the establishment of preferential tax regimes. THEORETICAL BACKGROUND ON TAX COMPETITION AND TAX COORDINATION Corporate income tax is among the main fiscal instruments in modern countries used to tax the profits of domestic companies as well as multinational enterprises (MNEs). Keywords: beps; competition; coordination; countries; minimum; mnes; oecd; project; tax; tax competition
• The Bulgarian Flat Tax is No Longer What It Was by Rumen, Brussarski (2021) - Keywords: personal income tax, flat tax *Address Correspondence: E-mail : rbrusarski@unwe.bg Brussarski Rumen / Finance, Accounting and Business Analysis 3 (1) 2021 2 INTRODUCTION Personal income tax is a key fiscal instrument and a powerful tool for socio-economic regulation in the developed world. Their ideas are put to practice two to three decades later and the number of tax brackets and the maximum marginal tax rates are fall sharply.9 In the 1980s, American economists Robert Hall and Alvin Rabushka developed a concept for an integrated flat tax to replace personal income tax and corporate tax in the United States.10 The flat tax of Hall and Rabushka is a system of two taxes – payroll tax and business tax. Keywords: base; bgn; children; income; rate; tax; total

• Audit Opinion : Implication from Audit Evidence Evaluation in Using Professional Proficiency with Cautiousness and Accuracy by Suhayati, Ely (2020) - Objective:.The purpose of the study is the use professional proficiency with cautiousness and accuracy has effects on audit evidence evaluation that has implications for audit opinion Methodology : The research method that is used is descriptive verification with the help from Structural Equation Modeling Partial Least Square, in this research there are only 17 public accountant office with 25 partners in Bandung Results: Audit evidence evaluation which uses the ability to be cautious and accurate has implications on audit opinion. As a result, the auditor is able to optimally evaluate audit evidence based on the information from accounting notes or other sources, audit opinion implication that publishes by the partner is their client financial report that has been audited by public accountant firms which is free from error and correlated with the valid financial report framework. Keywords: accuracy; audit; auditor; cautiousness; evidence; opinion; proficiency; report; use

• The asymmetric effect of stokvel on banking sector liquidity: Evidence from a nonlinear ARDL approaches by Ngcobo, Lindiwe; Chisasa, Joseph; MaseTshaba, Mantepu Tshepo (2024) - The determinants of household savings in South Africa. The objective of this study was to empirically investigate the possible nonlinear relationship between stokvel saving and banking sector liquidity, that is to determine whether there exists a turning point or a threshold level above which the effect of stokvel saving on banking sector liquidity switches from positive to negative in South Africa; to assess the long-run as well as the short-run relationship between the two variables, controlling for other stokvel saving determinants. Keywords: africa; banking; bsl; gdpg; households; journal; liquidity; multiplier; relationship; run; savings; sector; south; stokvel; stokvsav; variables

• Comparative Study of Major Central Bank’s Monetary Policy in Response to the Pandemic Crisis by Borisova, Gergana Mihaylova (2021) - https://www.federalreserve.gov/newsevents/pressreleases/monetary20210922a.htm Mihaylova-Borisova, G. (2018) Effects of the negative interest rates on credit activity of banks in Eurozone, Научные вести № 5, 226-233 Neely, Chr., Karson, Ev. (2021) More Stories of Unconventional Monetary Policy, Federal Reserve Bank of St. Louis REVIEW, Second Quarter. A Review of the Fed’s Unconventional Monetary Policy, Research from the Federal Reserve Bank of San Francisco, December 3. Keywords: bank; central; central bank; crisis; ecb; federal; federal reserve; march; pandemic; policy; rate

• Analysis of Financial Indicators Compared with Main Characteristics of Hospital Based Medical Care in Bulgaria by Chupetlovska, Velimira Georgieva (2022) - 108 Finance, Accounting and Business Analysis Volume 4 Issue 2, 2022 http://faba.bg Analysis of Financial Indicators Compared with Main Characteristics of Hospital Based Medical Care in Bulgaria Velimira Georgieva Chupetlovska Department of Finance, University of National and World Economy, Sofia, Bulgaria Info Articles Abstract Keywords: Financial indicators, hospital based medical care, economic dependencies Purpose: The purpose of the study is to analyze whether there is a relationship between fundamental financial indicators of hospital based medical care (HBMC) depending on ownership, location, and type. The study examines 15 research units of hospital based medical care. Keywords: analysis; bgn; capital; care; health; hospitals; medical; table; total
• A Women Empowerment Model in Improving Food Security of Agribusiness Communities by Marliyah, Lili; Widiastuti, Eko Heri; Sutriyanto, Agus; Satyarini, Marhaeni Dwi; Handayani, Dwi Asih K (2022) - 148 Finance, Accounting and Business Analysis Volume 4 Issue 2, 2022 http://faba.bg A Women Empowerment Model in Improving Food Security of Agribusiness Communities Lili Marliyah*, Eko Heri Widiastuti, Agus Sutriyanto, Marhaeni Dwi Satyarini, Dwi Asih K Handayani Universitas Ivet, Indonesia Info Articles Abstract Keywords: empowerment, social capital, agribusiness The purpose of this study was to describe women's accessibility in agribusiness in increasing food security and the effect of social capital conditions. The recommended model for empowering women in the agribusiness field was the emphasis on strengthening and revitalizing institutions or social capital that grew and developed in economic, social, cultural, religious, and political fields that created a conducive, participatory, and market institutional coordination system. Keywords: agribusiness; area; bandungan; capital; community; development; empowerment; women

• The End of the Negative Interest Rates by Ralinska, Elena (2022) - The figures show that the dynamics of the yield of bonds of the three represented countries is identical and corresponds to changes in ECB interest rates and reflects the expectations of economic agents. Through the transmission mechanism of monetary policy, the increase in key ECB interest rates caused an increase in market interest rates. Keywords: ecb; government; inflation; interest; interest rates; rates
• Implementation of The Money Follow Program Concept in Performance-Based Budgeting in Indonesia by Karlina, Siti; Novianty, Ira (2023) - Table 5 above shows that the average assessment of the application of the money follow program concept is 4.378 or classified as very good criteria because the implementation of the money follow program concept has precise planning and coordination between local government work units in planning, budgeting, and implementing government priority programs/activities, and a precise location of each planned program/activity. Budget implementation carried out by local government work unit in local governments requires monitoring from local government work unit leaders so that budget implementation is by predetermined plans (Ginanjar et al. 2019). Keywords: activities; budget; budgeting; government; government work; implementation; java; programs; unit; west; west java; work; work unit
• Bulgarian Universal Pension Funds – Are They a Real Source for Financing the State Budget Deficit by Milev, Jeko (2019) - Received 5 June 2018 Accepted 12 December 2018 Published 29 January 2019 Bulgarian pension funds have been operating for more than 15 years since the fundamental reform in the pension system in our country was implemented in 2002. In this situation Bulgarian pension funds are one of the cash sources that could be used. Keywords: bonds; bulgarian; funds; government; pension; system

• Defined Contribution Pension Schemes in Central and Eastern European (CEE) Countries – Current Issues And Future Perspectives by Milev, Jeko (2023) - The start of the reform was promising, and many individuals were convinced that pension systems needed the adopted change. The 2022 global pension index, published by Mercer and CFA institute (2022)8 confirmed once again that those countries which were able to build robust funded component into their pension systems take top ten of the places in the “Quality of pension systems” ranking: Keywords: contribution pension; countries; individuals; pension; pension funds; pension schemes; pension systems; pillar; reforms
• Sustainability of CEE on a Comparative Basis by Chobanov, Peter; Miteva, Diyana (2019) - Slovakia, Poland and Hungary have lower economic instability index and higher financial sustainability which indicates for a lower risk for these countries – meaning that here the indicators show similar results. Bulgaria on the other hand shows higher economic instability but proper financial sustainability of the investor protection schemes. Keywords: countries; crisis; indicator; schemes; sustainability

• The Relationship Between Parenting Styles and Parental Financial Socialisation by Ndou, Adam Aifheli (2023) - Financial parenting: promoting financial self-reliance of young consumers. Financial parenting, financial coping behaviors, and well- being of emerging adults. Keywords: analysis; children; parenting; parenting style; parents; relationship; socialisation; study; style; teaching

• The Reform of the European Union System of Own Resources – Challenges and Prospects by Popova, Nelly (2022) - 34 Finance, Accounting and Business Analysis Volume 4 Issue 1, 2022 http://faba.bg The Reform of the European Union System of Own Resources – Challenges and Prospects Nelly Popova University of National and World Economy, Sofia, Bulgaria Info Articles Abstract Keywords: EU budget, own resources, reforms, economic integration The present article is devoted to the reform of the system of own resources undertaken in the context of adoption of the long-term EU budget for 2021-2027. According to the Commission’s calculations these new financing methods could amount to about 12% of total EU budget revenue which would allow reductions of the national contributions (European Commission, 2018, p. 27). Keywords: commission; contributions; eu budget; european; member; resources; revenue; states; system

• The Consequences of Covid-19 on Youth Unemployment in The Bulgaria by Stamatev, Stanimir; Bozev, Vasil (2022) - Unemployment rate among young people aged 15-29 Due to the economic crises from 2008, unemployment rates from the discussed period amounted to 21.8. Youth unemployment rate at different educational levels (15-29) Keywords: covid-19; education; labor; people; rate; unemployment; youth

• The Analysis of Transaction Costs and Revenue of Cayenne Pepper Farming: An Empirical Study in Semarang District by Prajanti, Sucihatiningsih Dian Wisika; Lestari, Etty Puji; Adzim, Fauzul (2022) - Transaction costs are formed due to transactions in obtaining goods or services (Dhiarto et al., 2021), so that transaction costs need to be included in farming income. 83 Finance, Accounting and Business Analysis Volume 4 Issue 2, 2022 http://faba.bg The Analysis of Transaction Costs and Revenue of Cayenne Pepper Farming: An Empirical Study in Semarang District Sucihatiningsih Dian Wisika Prajanti1*, Etty Puji Lestari2, Fauzul Adzim3 1Department of Economics Development, Faculty of Economics, Universitas Negeri Semarang, Indonesia 2Department of Economics Development, Faculty of Economics, Universitas Terbuka, Indonesia 3Master Program in Economics and Development Studies, Faculty of Economics and Business, Universitas Diponegoro, Indonesia Info Articles Abstract Keywords: transaction costs, chilli, farming, income This study aims to analyze transaction costs and its effect on chili farming income in Semarang Regency. Keywords: cayenne; cayenne pepper; costs; farmers; farming; income; pepper; pepper farming; total; transaction; transaction costs

• Strategies for The Exploration of Agribusiness Policies and Initiation for Poverty Reduction in Nigeria by Musa, Umar Farouk; Adam, Musa Umar (2019) - Conclusion and Recommendations The study explored agribusiness policies as strategies for poverty reduction in Bauchi state, Nigeria. The Agribusiness Policies in the State The informants attested that agribusiness policies in the state are commonly categorized into National, state, NGOs and private operators. Keywords: agribusiness; agriculture; bauchi; development; farmers; farming; food; marketing; nigeria; policies; poverty; processing; production; products; programs; projects; research; state; study

• Determinants of Bounded Rationality Theory to The Use of Indonesian Accounting Standards for Non-Publicly-Accountable Entities in SMEs by Maghfiroh, Siti; Primasari, Dona (2022) - 171 Finance, Accounting and Business Analysis Volume 3 Issue 2, 2021 http://faba.bg Determinants of Bounded Rationality Theory to The Use of Indonesian Accounting Standards for Non-Publicly-Accountable Entities in SMEs Siti Maghfiroh, Dona Primasari* Jenderal Soedirman University, Indonesia Info Articles Abstract Keywords: Indonesian Accounting Standards for Non-Publicly-Accountable Entities, SME, bounded rationality theory The Influence of rationality concept on the implementation of Indonesian Accounting Standards for Non-Publicly-Accountable Entities The results of data analysis showed that rationality concept influenced the implementation of Indonesian Accounting Standards for Non-Publicly-Accountable Entities. Keywords: accounting standards; banyumas; entities; indonesian; regency; sme; smes; standards

• The Relationship Between Retirement Perceptions and Savings Behaviour Among Early Adult Workers in Palembang by Aini, Nuzulul; Othman, Jaizah; Sudin, Hafizah; Salehuddin, Sahrullizuannizam; Amran, Siti Balqis; Halid, Noreha; Anuar, Aimi (2022) - Early adult worker Purpose: The purpose of this study is to find out if there is a relationship between retirement perception and saving among early adult workers in Palembang. Findings: The results show that there is a relationship with a significant positive correlation between retirement perception and saving behavior among early adult workers in Palembang. Keywords: behaviour; condition; perception; physical; retirement; saving; study; workers

• 70 Years Value Added Tax by Brussarski, Rumen Yordanov (2024) - View of 70 Years Value Added Tax Keywords: view

Epilogue

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Created: 2025-12-23