The objective of this paper is to analyze the cultural, economic and legal factors through the international accounting standard ‘IFRS for SMEs' adoption for the Small and Medium- sized Entities. Based on a sample of 82 countries be they adopters and non-adopters of IFRS for SMEs, the results...

In this paper, we design and apply the Long Short-Term Memory (LSTM) neural network approach to predict several financial classes’ time series under COVID-19 pandemic crisis period. We use the S&P GSCI commodity indices and their sub-indices and consider the stock market indices for different...

The aim of this paper is to investigate the behavior of international equity returns and correlations using the discrete-time Markov-switching model and the impact of this behavior on international portfolio choices. We take the perspective of a US-based global investor who considers investment...