Many students want an introduction to finance. Those who are quantitatively-oriented learners can benefit in particular from an introduction that puts more emphasis on mathematics and graphical presentations than on verbal descriptions. By illustrating core finance facts and concepts through...

The paper presents the methods for auditing and disclosing the jubilee and retirements provision. The accounting treatment and risk assessment is presented. A simplified example illustrates the discussed issue

This paper provides a model for audit market interventions. The study asks whether interventions in the audit market result in excessive premiums at the cost of quality and independence. The model was tested based on a historical data sample of 1,927 companies' fiscal year financial statements,...

The post-Altman models suffer from moral amortization. This paper asks whether models developed in one country can be applied in other economies. One of the characteristics of the prediction model is that a date drives the estimation. Thus, the estimated model based on one economy is not...

Purpose: This paper aims to show that when conducting a literature review, important papers can be identified by regressing citation counts on prior publications’ metadata. Design/methodology/approach: The method developed in this paper applies citation count regression analysis to identify...