Part I Accounting/Audit -- The Impact of Free Cash Flow on Firm’s Performance: Evidence from Malaysia -- The Analysis of the Appliance of Fair Value Concept in Croatian Companies from Real Sector -- The Link Between Accounting Measures of Biological Assets and Financial Standing of the...

This paper applies a conditional jump model that was proposed by Chan and Maheu (2002) to examine the stock market dynamics of Mexico, Indonesia, South Korea, and Turkey (MIST). We find that the conditional jump intensity parameter estimates are statistically significant and change dramatically...

This book is the first of the two volumes featuring selected articles from the 14th Eurasia Business and Economics conference held in Barcelona, Spain, in October 2014. Peer-reviewed articles in this first volume present latest research breakthroughs in the areas of Accounting, Corporate...

This paper attempts to explore the determinants for small and medium enterprise (SME) performance. In particular, we investigate how training, technology adoption, finance channels and exporting behavior affect SMEs' performance by examining the determinants of the profit per worker. Using a...

This paper reassesses how “experience-based” corporate corruption affects stock market volatility in 14 emerging markets. We match the World Bank enterprise-level data on bribes with a unique cross-country macroeconomics dataset obtained from the World Bank development indicators. It is...

Intro -- Preface -- Eurasia Business and Economics Society (EBES) -- Contents -- List of Contributors -- Part I: Accounting and Finance -- Auditing Quality: Some Empirical Studies -- 1 Introduction -- 2 Research Idea, Aims, Methodology-Phases for Measuring the Quality of the Auditing and Results...

Intro -- Preface -- Eurasia Business and Economics Society (EBES) -- Contents -- List of Contributors -- Part I: Public Economics -- Corruption in France: Characteristics of the Phenomenon and Statistical Data -- 1 Introduction -- 2 Definition of Corruption -- 3 Organisations, Whose Objective Is...