Empirical research identifies whistleblowing as one of the most effective internal antifraud controls. Very recently, Directive 1937/2019 became effective in the EU, aiming to deal with the defragmentation of whistleblowing legislation among the member states and provide common minimum accepted...

This study aimed to investigate the interactions between Bitcoin to euro, gold, and STOXX50 during the period of COVID-19. First, a bibliometric analysis based on the R package was applied to highlight the research trends in the field during the period of the COVID-19 pandemic. While...

This study empirically investigates the relationship between independent directors' cash compensation and the likelihood of corporate fraud. Using data of 2542 Chinese firms and 17239 firm years from 2010 to 2017, the findings of logistic regression, firm-fixed effects, instrumental variable...

The unprecedented conditions of restrictive measures that were suddenly imposed in 2020 due to the outbreak of the COVID-19 pandemic affected business activity globally. To deal with the consequences that were caused by the pandemic, most SMEs had to adopt strategies which will enhance their...

The main object of this research focuses on the empirical study of the causal relation among the degree of openness of the economy, the financial and economic growth using a multi-variate autoregressive model VAR. The long-term relation among GDP, the financial development and the degree of...

This paper analyzes the volatility of stock returns on the Belgian stock exchange during the period April 1991 to April 2008. The empirical analysis showed that there is a mean and volatility spillover effect from the big European markets. There are also mean spillover effects from the markets...

The main object of this research focuses on the empirical study of the causal relation among the degree of openness of the economy, the financial and economic growth using a multi-variate autoregressive model VAR. The long-term relation among GDP, the financial development and the degree of...

The purpose of the study is to analyze and compare the financial performance of manufacturingfirms of Central and South European, Scandinavian and Balkan countries. In addition, the impactof firm’s productivity on country’s export intensity, foreign direct investments, R&D activity...