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Hidaya Al Lawati and Zakeya Sanad
This study presents current evidence on the impact of different corporate ownership types on audit quality in Oman and potentially in other developing countries with similar institutional environments, such as GCC countries. While previous research has p...
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Teodora Tica
Pág. 11 - 20
Research Question: The aim of this paper is to present the effect of corporate income tax on capital structure in the food industry of the Republic of Serbia. Motivation: Based on the empirical results of Moradi & Paulet (2018) and Kuc & Kalicani...
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Mahboobeh Golestanizadeh, Hadi Sarvari, Matteo Cristofaro and Daniel W. M. Chan
Possessing an international brand in an exclusive field can play a critical role in developing exports. On the other hand, monitoring market conditions and predicting the changes caused by the physical separation and distance between the upstream and dow...
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Ljiljana Bonic,Vesna Jankovic-Milic,Bojan Rupic
Pág. 053 - 067
Some balance sheet items are the result of judgments, including fair value estimates, so the relevant evidence is very complicated to collect by auditors, thus the risk of misstatements in financial statements is inevitably greater. The research objectiv...
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Nikolina Vrcelj,Darjan Karaba?evic
Pág. 125 - 138
In the modern world economy, the survival of the organization increasingly depends on the ability of management to understand and manage change. The organization is constantly on the move and nothing should be considered static. Many diverse factors affe...
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