Sustainable economic development is an important objective for EU Member States, given the need to balance economic growth with environmental protection and social equity. We aim to analyze the impact of economic and social factors on sustainable economic development in five EU Member States in...

Business resilience shows that business funds can be managed effectively, but the risk that spreads is not only eliminated by psychosis and opposition, but also by promoting business lines and business resilience, which helps to calculate the total capital requirement for operational risk. In...

A thriving tourism industry may help to create jobs, boost national income, and have a significant impact on the balance of payments. When this sector grows, it not only brings a country an abundance of wealth, but also growth, visibility, and job chances. With this in mind, we intend to examine...

Nowadays, among the key elements that contribute to a company's success is its digitization strategy, which is closely linked to its ability to innovate. As technology has developed over time, the accountancy profession has benefited from the opportunities it offers in terms of simplifying the...

The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies' field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and...

The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies' field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and...

Due to the accelerated development of technological innovations, the accounting profession is undergoing changes. Studies conducted by research offices worldwide have shown that a significant transformation of the profession is anticipated in the upcoming years. Thus, there is a tendency to...

The need for forms of integrated reporting (IR), raised by public and private bodies, academia and financial operators, has in fact had the effect of instilling in companies a greater awareness of the need to incorporate greater coherence and a broader vision not only of the stricter economic...

The purpose of this paper is to identify and evaluate the value of financial performance in relation to the value of investments made in this type of intangible assets. In this context, we focused on the idea of presenting an overview of what the investment for the brand is and how it lends...