Research question- Is the failure of performance measurement systems (PMS) due to the crisis in itself or to a radical change in the paradigm that governs the world that has caused a loss of momentum? Motivation- In the era of recurrent/multiple crises, some researchers have signaled the...

Research Question- What impact has the COVID-19 transmission rate, death rate, state involvement, and vaccine growth rate had on the stock market returns of the group of seven countries? Motivation- On the one hand, the majority of the literature has only looked at the impact of government...

Research Questions- To what extent are NFPs in the Australian aged care sector engage in non-financial performance and risk disclosures in their annual reports? What is the effect of non-financial performance and risk disclosures on the extent of financial vulnerability (FV)? Motivation-...

Research Question- What is the impact of the use of Internet technology on the financial and non-financial performance of accounting firms? Motivation- The evaluation of the performance of an accounting firm is based on the technological factor. This study is based on a multi-activity study of...

Research Question- What was the impact of the adoption of the new international accounting standards for leases IFRS 16 on the financial statements of the Greek companies that are listed on Athens Exchange? Motivation- The majority of the relevant literature worldwide has examined the effect of...

Research Question- What are the accounting benefits perceived by accountants and internal auditors that entail through Enterprise Resource Planning (ERP) systems? Is there an interaction of ERP accounting benefits with the accountants' and internal auditors' satisfaction level in using ERP...

Research Question- Why the banking sector in some countries experienced more severe panic than the banking sector in other countries? And why some countries recovered faster than others? Motivation- In a response to the global financial crisis, research on the motivation risk-taking or...

Research Question- This paper investigates the problem of the multitude of accounting choices allowed by international accounting in the French context. Motivation- The discretionary accounting choices of capitalization of development costs and the use of fair value in the French context of...

Research Question- Does corporate governance have an impact on the social and environmental performance of companies in the energy industry? Motivation- Companies have been oriented in recent years to obtain not only financial performance, but also other aspects, such as social and environmental...

Research Question- What is the relationship between a company's liquidity and profitability? Motivation- There are two theoretical views in the literature regarding the relationship between liquidity and profitability: one view is that there is a trade-off between the two where too much...