Credit risk is defined as the risk that borrowers will fail to pay its loan obligations. In recent years, a large number of banks have developed sophisticated systems and models to help bankers in quantifying, aggregating and managing risk. The outputs of these models also play increasingly...

Several calls have been made to investigate the processes of change characterizing academia worldwide. In particular, the tension apparent between the 'universal' models (standards, rankings) on the one hand, and the cultural and social features of academia in specific countries on the other...

This study analyzes five of the well-known and most cited distress prediction models in the literature. The models are implemented to continuous publicly listed industrial firms in Turkey through their original and re-estimated coefficients in a comparative way to examine their generalizability...

The objective of the paper is to outline an overview of the financial position and performance of the national eco-industry, based on a financial statements analysis performed on a significant sample of companies. The research focused on the most representative Romanian eco-industrial sectors,...

This paper is aimed to explore and compare disclosure on corporate governance mechanisms in the annual reports of commercial banks for two emerging countries: Romania and Malaysia. There were selected 34 banks situated in Romania and Malaysia, in order to highlight the influence of culture and...

Nowadays, universities increasingly exploit the potential of the internet implementing blended learning as a key feature of modern education. The paper focuses on the quality, benefits and drawbacks of online academic accounting courses. On the basis of literature review and previously performed...

The audit profession has gone through a series of polemics in the last decade, which led to the need of change and revision of audit reporting and audit quality. This study aims to investigate if users of audit reports agree with IAASB's proposal to include a new section, Key Audit Matters...

The main purpose of this paper is to examine how important the profile of manager is to voluntary financial disclosure in the Tunisian emerging market. We mobilize the upper echelon theory which suggests that human factors may affect firm strategy and performance. We investigate the...

This paper aims to identify the factors determining the extent of mandatory and voluntary information disclosure in financial reports of selected Polish listed companies. It is particularly important in the context of reporting standards harmonisation and the related process of IFRS coming into...