To be useful for decision-making accounting information needs to be of high quality. This article examines how tax accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation model reveals that significant distortions occur in...

The paper analysed factors that has the most impact in influencing the achievement of a sustainable process management model in the implementation of Industry 4.0 concepts within the Czech SME manufacturing sector. Several factors were identified and their interactions with digital technologies...

Our research is devoted to the investigation of theoretical aspects of human capital formation through human potential migration redistribution and investment process. This topic was chosen because in the modern conditions human potential development becomes one of basic factors of the...

The purpose of the article is to investigate whether female presence in microfinance institutions' management team, i.e. board members, managers and loan officers, will improve their financial performance. We combine financial data on MFIs that is available from the MIX Market database with...

This study aims to empirically analyze the direct and indirect effects of operant resources on co-creation experience of Airbnb consumers. Specifically, this study examines operant resources' impact on perceived benefits, trust, and co-creation experience. In addition, this study also...

Peer to peer (P2P) lending in Indonesia has been growing rapidly, therefore there is the potential for disruptive innovation processes in the financial sector. The aim of this study is to examine the impact of the growth of P2P lending on the growth of bank lending for micro, small and medium...

The digital-based start-up industry in Indonesia has developed, but with a high failure rate. This research aims at elaborating the relationship between business model, entrepreneurial orientation, innovation, and sustainable performance on the digital start-up companies in Indonesia. The data...

Research problem: Although the economy of Jordan witnessed dramatic volatilities and fundamental variables including market-to-book value ratio and interest rate are located at the middle of these variations; there is a lack in literature regarding the impacts of market fundamentals and...

Indicated key external and internal threats have a profound effect on the process of ensuring the financial security of the enterprise. Therefore, the important step is the application the mechanism of counteraction to the influence of external and internal threats. The mechanism for countering...

The concept of Penta Helix or Quintuple Helix have been widely discussed and used as frameworks in many researches in relation of innovation or organizational innovation field. It is believed that if the Penta Helix stakeholders work together in synergy it will foster innovation and an...