The validity of the use of financial statements as a source of information for detecting financial distress is questionable because of the opportunistic behaviour of the company’s management. This study aims to analyse the effect of accrual earnings management, real earnings management, and...

The purpose of this document is to present the way forward to finalize the debate related to the link between Corporate Social Performance – Corporate Financial Performance. The discussion and proposal of 7 elements were developed that allow proposing a new methodological path for the...

In 2020, the COVID-19 pandemic disturbed the world's Agri-businesses. Several economies are attempting to demonstrate attempts to maintain agribusiness, the agriculture industry, and marketplaces, but distribution networks, access to markets, and affordable farm goods are still vulnerable. The...

This paper examines the financial factors affecting profitability across the listed Jordanian service companies. Insufficient attention has been paid to the influence of profitability specifically revealed by financial indicators. This study adopts the firm effect model. The investigation is...

Managing performance is quite easy, but sustaining that performance is the real challenge for organizations in the 21st century. Hence, the research’s main objective is to examine the impact of high-performance work system on sustainable organizational success in small and medium business...

The purpose of this article is to identify environmental protection projects for priority impact investing on the example of the future post-war reconstruction of Ukraine. To evaluate priorities, it is proposed to use the results of a survey of ten independent experts in the field of...

The COVID-19 pandemic has caused a significant worldwide decrease in the number of passengers using bus transport in recent years. This phenomenon was caused by travelers’ fears of this disease, and at the same time, people started working from home. The aim of the paper is to analyze the...

This study is to examine the effect of integrated reporting and environmental reputation on the comprehensive decision-making by non-professional investors. Specifically, this study examines the process investors use to make comprehensive decisions (i.e. acquisition, evaluation, weighting, and...

The article summarizes the arguments and counterarguments about the features of the formation of competitive advantages in the Ukrainian market of services on the example of consulting for the period 2010-2021. According to the results of the analysis and generalization, the author’s...

This paper examines the importance of marketing and relational capital in value addition. We studied the effect that relational capital has in the timber and related industries of Galicia (Spain) and Portugal for 2002-2018. The industry is characterized by a large number of SMEs, many of them...