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The relationship between debt and profitability of stock companies in Montenegro

Filipovic, Ana Lalevic; Demirovic, Selma - In: Journal of Contemporary Economic and Business Issues 3 (2016) 2, pp. 19-34

. Empirical research is conducted in the case of joint stock companies in Montenegro, which according to the Law on Accounting and …

Persistent link: https://www.econbiz.de/10011984734

Transitioning to accrual accounting in the public sector

Minovski, Zoran; Hughes, Jesse; Kocevski, Aleksandar - In: Journal of Contemporary Economic and Business Issues 3 (2016) 2, pp. 75-88

, their accounting system differs from the one used by business enterprises, and its development moves towards greater … of the public sector's accounting system over the implementation of the accrual-based accounting in order to reach … results. Accrual accounting provides a comprehensive view of a government's assets and liabilities, and of its financial …

Persistent link: https://www.econbiz.de/10011984738

The role on intellectual capital and its accounting recognition and measurement

Minovski, Zoran; Jancevska, Ivana - In: Journal of Contemporary Economic and Business Issues 5 (2018) 1, pp. 67-76

main objective is to examine the need for modifying the accounting theory to provide a standardized and comparable approach … when using accounting and intellectual capital reports. Measurement and recognition of intellectual capital in financial …

Persistent link: https://www.econbiz.de/10011984753

Response of stock market volatility to foreign equity investments

Emenike, Kalu O.; Amu, Christian Ugwueze - In: Journal of Contemporary Economic and Business Issues 6 (2019) 2, pp. 39-50

This study evaluates the response of stock market volatility to foreign equity investments. Specifically, the study examines how foreign portfolio investment and foreign direct equity investment influence stock market volatility in Nigeria, using monthly data from January 2007 to July 2017....

Persistent link: https://www.econbiz.de/10014553728

The impact of dividend policy on price-to-earnings ratio: The case of Western Europe

Nikolovska, Simona - In: Journal of Contemporary Economic and Business Issues 7 (2020) 1, pp. 21-39

In a world full of studies dealing with the relationship of price-to-earnings ratio and the dividend payout ratio, rarely noticeable are those examining the possibility that this relationship may be non-linear. Although rare, studies that aim to fill this gap focus solely on the US capital...

Persistent link: https://www.econbiz.de/10014553734

Factors of growth for the biggest Hungarian firms

Juhász, Péter - In: Journal of Contemporary Economic and Business Issues 4 (2017) 1, pp. 5-19

Since the beginning of the financial crisis, one of the key challenges of the economic policy has been to boost the growth of firms, particularly in the CEE region. Various research has showed that obstacles limiting and boosters enhancing companies' development potential differ across...

Persistent link: https://www.econbiz.de/10011984739

Different measures, different trends: Contradictions in macro and micro level growth measures

Juhász, Péter; Váradi, Kata; Száz, János; … - In: Journal of Contemporary Economic and Business Issues 4 (2017) 1, pp. 21-39

When focusing on business performance of a country, industry or an individual firm the performance of companies may be tracked using various measures. By simulating the behaviour of a simple firm, our model underlines that the choice of measurement unit determines what distortions we will face,...

Persistent link: https://www.econbiz.de/10011984740

The impact of dividend policy on share price volatility in the Macedonian stock market

Mladenoska, Aleksandra - In: Journal of Contemporary Economic and Business Issues 4 (2017) 2, pp. 37-50

The intention of this paper is to examine the relationship between the dividend policy and share prices of companies on the Macedonian Stock Exchange in order to define whether the dividend policy is a factor determining the share price volatility, and if so, how to use this possibility to...

Persistent link: https://www.econbiz.de/10011984745

Subnational regional competitiveness: Analysis of Hungarian manufacturing firms

Juhász, Péter - In: Journal of Contemporary Economic and Business Issues 4 (2017) 2, pp. 63-83

It is one of the key targets of both national governments and the EU to reduce regional development differences. This paper reviews the proof of existence and potential explanations of subnational regional deviations in competitiveness. Then, the financial data of a sample of Hungarian...

Persistent link: https://www.econbiz.de/10011984747

Innovation activities and firm performance: Empirical evidence from transition economies

Abazi-Alili, Hyrije - In: Journal of Contemporary Economic and Business Issues 1 (2014) 2, pp. 5-18

The aim of this paper is to investigate the determinants of innovation activities and their impact on firm performance. For the empirical analysis of the study we employ Business Environment Enterprise Performance Surveys (BEEPS) firm-level data conducted by the World Bank and the European Bank...

Persistent link: https://www.econbiz.de/10011557585