Employee performance is the responsibility of employees to their work and the results achieved by the employees in performing the job given to them either in quantity or quality within a certain time. The goals of employee performance are to adjust employee expectation with organizational goals....

This study looking for the determinants that may affect the profitability in the hotel sector in United Kingdom. The goals is to identify the firm-specific factors, macroeconomic factors and the firm-specific and macroeconomic factors that may affect the profitability. The approach used in this...

The purpose of this article is to examine Peel Hotels PLC’s relative financial performance with its internal factors and external factors. The data collected from annual reports of Peel Hotels PLC for the period 2014 to 2018 has been analysed through regression correlation. Return on assets...

The last few decades have evidenced radical changes in global standards, particularly the International Financial Reporting Standards convergence in India has piqued the curiosity of researchers and professionals. Despite the evolving research, there is no consensus on its consequences in the...

This study examines the impact of e-government advancements on corporate tax planning activities. We define e-government as the readiness and capacity of national institutions to use information and communications technologies to deliver public services. Using over 82,000 worldwide firm-level...

We examine the determinants of the use of loan loss provisions to smooth income by banks in South Africa. More specifically, we examine the influence of ownership, IFRS disclosure rules and economic fluctuation on the income smoothing behaviour of South African banks while controlling for the...

The article is devoted to the justification and development of recommendations for improving the use of accounting data for the analysis and control of bankruptcy and reorganization processes of enterprises. It is determined that in conditions of financial and political instability, the...

In this paper, I discuss financial reporting under economic policy uncertainty. This paper is one of the first papers to relate economic policy uncertainty to financial reporting behaviour. It identifies the link between economic policy uncertainty and financial reporting in terms of earnings...

In this paper, I discuss how a pandemic affects the nature of financial reporting especially for financial and non-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) pandemic. I show that accounting practices or techniques such as fair value accounting, big bath...

По проект "Скритите иновации: Анализ на изследователската и иновационната активност, която остава необхваната от официалната статистика", изпълняван с...