Assessment and estimation of bankruptcy risk is important for managers in decision making for improving a firm's financial performance, but also important for investors that consider it prior to making investment decision in equity or bonds, creditors and company itself. The aim of this paper is...

Financial accounting information plays an important role in assessing and forecasting firms' financial performance. But besides that, there are other external factors affecting the performance of firms, such as economic and financial crises, which cause imbalances over the economy and affects...

We focus on regional convergence based upon a sample of 19 European countries (1991-2008). After covering theoretical issues on -convergence and -convergence, we focused on the income distribution details. Our evidence confirms some results presented elsewhere, such as the convergence process...

This paper aims to examine the extent to which the introduction and tightening of transfer pricing framework deters income shifting strategies by European multinational companies. To do so, we have built an index which measures the transfer pricing framework strictness by host country and year....

Although some studies recently address the association between COVID-19 sentiment and returns, volatility, or stock trading volume, no one conducts an analysis to measure the impact of investor rationality or irrationality on the influence on countries and sectors' returns.This work creates a...