Climate change is undeniably one of the long-term challenges confronting humanity across the globe. Various nations have taken initiatives that help reduce greenhouse gas emissions to the environment as well as accelerate financial flows to clean and sustainable projects. The paper provides an...

The ambition of this study was to identify the factors that influence the financial situations of small and medium enterprises (SMEs) in Somalia. The research objectives of this study were to determine how capital building affected the financial situations of SMEs in Somalia, how human resource...

The coronavirus disease (COVID-19) pandemic has had a massive impact on the economy around the world. To shed light on how COVID-19 is affecting the bank loan financing decisions of small and medium-sized enterprises (SMEs) in Vietnam, we conducted a survey with the participation of...

This paper presents a review of published accounting research based on quantitative methods originating in Poland between 2010 and 2021. Twenty-one international and national journals were examined, all having "accounting" in their title, as well as the leading Polish journal on accounting...

The aim of our paper is to test whether there is a relationship between earnings management and the market value of companies with different ownership structures. Additionally, we examined whether ownership control determines earnings management. Our study was conducted on 632 non-financial...

The aim of the article is to find out about the pattern in which operating cash flows are allocated between dividends and investment. We analyzed 419 companies from the Warsaw Stock Exchange and covered the period of 2007-2020 with 4,760 firm-year observations. We prepared regression models for...