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Bruno Torres, Zélia Serrasqueiro and Márcio Oliveira
In an era where crowdfunding in Portugal is garnering increased public attention, exemplified by notable campaigns like the recent funding of the nurses? strike, we explore its potential as an alternative financial source to traditional banking. Through ...
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Voicu D. Dragomir
The aim of the present study is to assess the impact of structural capital intensity and utilization on firm profitability in an international setting: the European Union countries, plus Norway, Switzerland and the United Kingdom. The indicators are calc...
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Edison Moreno-Cardenas, Yackelin Moreno and Abel I. Barrial-Lujan
The advance of the fifth generation (5G) network globally has completely changed business models, giving rise to the birth of new companies with their business models and the adaptation of existing companies. This change is greatest in developing countri...
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Basheer Ahmad Khamees
The aim of this paper is to provide empirical evidence about the effect of organizational competition (OC) as a contextual factor on the relationship between the effectiveness of information technology governance (ITG), which informs accounting informati...
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Amer Morshed and Abdulhadi Ramadan
Using a qualitative research design, this study examined the inventory valuation conflict between financial managers and auditors and its implications for the International Accounting Standard 2 (IAS 2). This study found that the conflict arose due to th...
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