Ever since the fall of the Berlin Wall and the implosion of the Soviet Union, centrally planned economies in Eastern and Central Europe and Central Asia have been struggling to convert their economic systems from central planning to the market. One facet of this transition is accounting...

The article presents the initial proposal for the group risk measurement based on the comparison of two interconnected sets of webs. The risk scalar has been presented both for each separated subsidiary as well as for the group itself. It was shown the risk profile of the group could be...

Статья посвящена особенностям фор-мирования бухгалтерской отчетности в сделках со связанными сторонами.

The growing expenses, dependence on IT for business operations, and growing requirements regarding related party transaction (RPT) reporting impose the need for increased attention to this area. The paper’s objective is to examine the nature of RPTs, identified by auditors as a key audit...

Purpose - This study aims to examine the effect of ownership concentration and foreign ownership on tunneling activities in Indonesia. Design/methodology/approach - The population in this study were manufacturing companies listed on the Indonesian Stock Exchange from 2014 to 2018. The total...

Fiscal policy is one of the key issues for every government. In the endogenous growth model, fiscal policy is included as a key factor determining the growth of the economy. The focus in this study is placed on eleven East European transitional countries for the period of 1995 to 2014. The model...

Industrial fluctuations are closely related to the evolution of relative prices of produced goods and resources involved in production activity. Industrial fluctuations, as an expression of forces manifested in the real economy, are caused by changes in individuals’ consumption and investment...

Fiscal policy is one of the key issues for every government. In the endogenous growth model, fiscal policy is included as a key factor determining the growth of the economy. The focus in this study is placed on eleven East European transitional countries for the period of 1995 to 2014. The model...

Industrial fluctuations are closely related to the evolution of relative prices of produced goods and resources involved in production activity. Industrial fluctuations, as an expression of forces manifested in the real economy, are caused by changes in individuals’ consumption and investment...