Research background: The literature of Polish authors points to the study of the financial performance of companies in the process of internationalisation by means of classic profitability indicators. Foreign literature goes beyond this area of studying the performance of companies in the...

Comparing hospitals using multicriteria methods facilitates a thorough assessment of performance across multiple dimensions, supports informed decision-making, promotes accountability, and drives continuous improvement in healthcare delivery. This paper aims to apply multicriteria methods to...

This paper investigated the wealth puzzle by examining the relationships among personal finance (PF), expenditure behavior (EB), and financial management (FM). Data from a diverse sample of 2000 indi-viduals across regions such as Kosovo, Ghana, Kenya, Nigeria, Turkey, Pakistan, Nepal, Uganda,...

Corporate indebtedness is a powerful tool in determining a company's financial health with impacts on its image and reputation. The main objective of this research is to study the determining factors in corporate indebtedness in Portugal. It also has the secondary objectives of creating clusters...

The research's objective was to develop a thorough model of the viability of SMEs in the V4 countries based on predetermined variables. The following factors were defined: human resources management, business ethics, corporate social responsibility, company digitalisation, environmental...

This article presents the systematic literature review (SLR) of accountability of pondok pesantren (Islamic boarding school). The purpose is to provide a review of the existing literature (theoretical/empirical) on the accountability of pondok pesantren and to analyze the future agenda of...

From the general perspective, municipalities are economic organisations like private companies with their legal subjectivity, own revenues, and property. To better understand their financial management, it is desirable to conduct relevant empirical research, which lacks in the case of the Czech...

Background Expanding fiscal space for health can be defined as providing additional budgetary resources for health, which is highly important during biological crises. This study aimed to provide a model for financing the treatment costs during biological crises using the development of the...

The effects of the COVID-19 pandemic and the Russian–Ukrainian war have had a significant impact on economies around the world, with pivotal implications for the activities of companies. The issue of corporate financial literacy has been within our scope of interest for a matter of years now,...

This study examines how engagement in financial management activities influences well-being using nationally representative data (N = approximately 30,000) from the U.S. Bureau of Labor Statistics’ American Time Use Survey and its associated Well-Being Modules. The current study estimates...

This study aims to establish which sources of financing were used and the relevance of different banking products for Portuguese companies during the pandemic. We also intend to understand the determinants of companies’ financing options and what lies behind their decisions concerning the...

The COVID-19 pandemic had unprecedented consequences on businesses and, in particular, small and medium enterprises (SMEs). The aim of this paper is to empirically study the impact of the COVID-19 sanitary crisis on Swiss SMEs two years after the onset of the pandemic. Using a sample of 149 SMEs...

The financial sustainability of the State Oil Fund of Azerbaijan (SOFAZ) is entering a critical phase, shaped by both domestic and international economic shifts. With Donald Trump’s return to power in the United States, significant changes in domestic and foreign policy are reshaping global...

This study examines the impacts of Enterprise Resource Planning (ERP) systems on financing costs from the dual perspectives of risk management and relative value creation based on corporate value maximization objectives. Data were manually collected from the listed companies in China. It is...

This paper examines the impact of Vietnam's emerging market conditions on financial performance forecasting for listed firms, where stock market capitalization reached 56% of Gross Domestic Product (GDP) in 2023. Using a sample of 551 firms across eight industries over the period 2010–2024, we...

This research paper investigates the impact of Environmental, Social, and Governance (ESG) performance on corporate financial performance (CFP). Moreover, it explores the moderating role of corporate cash holdings in the link between ESG and the financial performance of firms. Data is collected...

This study examines the impact of mergers and acquisitions (M&As) on the financial performance of firms listed in Germany's DAX 40 index. Although M&As are a widely used strategic tool intended to create value through synergies and market expansion, existing research provides conflicting...

The objective of this article is to delve into the digital financial asset (DFA) portfolio price of institutional investors, such as hedge funds. The aim is to make a significant contribution by providing methods (statistical methods and fuzzy logic) for investors to identify and select the best...

Financial performance research has increasingly intersected with philosophical debates on ethics, sustainability, and stakeholder value, yet a clear framework linking these perspectives to actionable financial metrics remains underdeveloped. This study aims to explore how philosophical...

This study examines the relationship between corporate financial performance and the implementation of Sustainable Development Goals (SDGs), with a focus on prosperity-related SDGs. Using fuzzy-set Qualitative Comparative Analysis (fsQCA), the research analyzes a sample of 26 companies to...

This study employs machine learning and explainable artificial intelligence to examine the impact of working capital strategies - aggressive, moderate, and conservative - on Tobin's Q and EBITDA (earnings before interest, taxes, depreciation, and amortization), identifying key financial...

The financial ratios of enterprises are affected by both micro and macro factors. Macroeconomic changes in the current economy affect the financial performance of the firms. Inflation is one of the most crucial variables in any economy today. The financial ratios calculated and projected by the...

Based on firm-level data of Japanese listed companies for the period of 2013-2022, this study conducts an empirical analysis to investigate how the issuance of green bonds influences corporate environmental and financial performance. The results show that the green bond issuance demonstrates a...