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Carlos Sampaio, Mónica Régio and João Renato Sebastião
Companies depend on the trust and confidence of the general public to thrive. The integrity of financial reporting practices plays a pivotal role in establishing and sustaining stakeholders? confidence. This trust serves as a foundational cornerstone in ...
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Isabel Maldonado, Ana Paula Silva, Miguel Magalhães, Carlos Pinho, Manuel Sousa Pereira and Lígia Torre
This research sought to explore self-reported satisfaction levels of mature students enrolled in the virtual financial accounting course of the first online-only bachelor?s degree in Portugal. While doing so, it attempted to generate understanding of whi...
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Rawan Atwa, Safaa Alsmadi, Buthiena Kharabsheh and Ruwaidah Haddad
This study examines the relationship between chief executive officers? (CEOs?) characteristics (e.g., tenure, experience, education, age and compensation) and accounting conservatism for a sample of 672 yearly observations from both Jordanian industrial ...
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Elena A. Fedchenko, Andrey V. Nikiforov, Lyubov V. Gusarova, Lyudmila M. Tsareva and Alexey A. Maximov
The effective use of state property is one of the topical issues of economic policy affecting the interests of all segments of society. The need to comply with the principle of the effective use of budgetary funds is enshrined in Article 34 of the Budget...
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Yerlan Kistaubayev, Galimkair Mutanov, Madina Mansurova, Zhanna Saxenbayeva and Yassynzhan Shakan
Blockchain is a new and modern technology that is gradually being used in various fields due to its ability to decentralize and organize secure and reliable data exchange and storage. One of the related research areas generating increasing interest is th...
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Edgard Bruno Cornacchione, Luciane Reginato, Joshua Onome Imoniana and Marcelo Souza
Linking decision systems, negotiating agents, management accounting, and computational accounting, this paper aims at exploring dynamic pricing strategies of a synthetic business-to-consumer online operation and a comparative analysis of evolving strateg...
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Vladislav N. Gezha and Ivan V. Kozitsin
The opinion dynamics literature argues that the way people perceive social influence depends not only on the opinions of interacting individuals, but also on the individuals? non-opinion characteristics, such as age, education, gender, or place of reside...
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Yushan Hou, Chang Cai, Houlin Tang, Yichen Jin, Fangfang Chen, Dandan Niu and Fan Lv
Background: The proportion of elderly people living with HIV (PLHIV) is increasing in China. To advance targeted interventions and substantially improve their quality of life, we investigate indicators of loneliness and sexual behavior among elderly PLHI...
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José Vale, Joana Amaral, Luís Abrantes, Carmem Leal and Rui Silva
The new public management reforms have led to significant changes in higher education institutions (HEIs) regarding the management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on MAC ...
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Johnson Antwi and Cephas B. Naanwaab
This paper examines the relationship between generational differences, risk tolerance, and attitudes towards financial investments in a nationally representative sample from the United States of America. The sample consists of pooled cross-sectional data...
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