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...

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,...

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...

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...

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...

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...

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...

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...

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 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 aimed to evaluate the financial performance of tourism companies listed on the Borsa Istanbul Stock Exchange (BIST) using a multi-criteria decision-making method called the Range of Values (ROV) technique. This approach was chosen because it allows multiple financial indicators to be...

This report has been drawn up in accordance with Article 63 of Regulation (EU) 2018/1727 of the European Parliament and of the Council of 14 November 2018 on the EU Agency for Criminal Justice Cooperation (Eurojust) (henceforth, "Eurojust Regulation" or "EJR"), replacing and repealing Council...

The availability of cash at the disposal of any industrial enterprise provides a sense of economic freedom in the implementation of its development strategy. The total cash indicator is directly dependent on the cash flows across various types of activities. To meet the informational needs of...

Hotel business performance has been traditionally measured through financial metrics. Nevertheless, recent research emphasizes the increasing relevance of non-financial metrics such as sustainability, stakeholder perceptions, and strategic management practices. This study assesses the evolution...

This systematic review analyzes and compares the predictive power between traditional financial ratios and cash flow-based ratios in estimating performance. Although traditional ratios of return on assets and debt to equity have received extensive application, cash flow ratios are increasingly...

This research indicates that accounting is essential for assessing South Asian airline companies via financial ratio analysis from 2011 to 2022. The accounting measurements delineate informing and facilitating strategic decision-making from 2011 to 2022. The analysis utilizing GARCH and PARCH...

The paper aims at elucidating and solving the methodological problems around the estimation of the cost of capital in the project finance settings. By convention, capital budgeting analysts evaluate project finance ventures using the free cash flow for equity (FCFE) method, whereby cash flows,...

Supply chain finance (SCF) is a cutting-edge method for optimizing financial flows in supply chains that has piqued the interest of both academics and businesses. This study examines the literature on the drivers of SCF, as well as the mediators, moderators and theories used in the...

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...

This paper empirically examines the impact of CEO narcissism on corporate financialization using Shanghai and Shenzhen A-share listed companies from 2009-2022. The results find that CEO narcissism leads to corporate financialization, and the promotion is more significant in lower cash flow,...

This study examines the role of board gender diversity in shaping cor‑ porate financial decisions, particularly in terms of debt structure and risk management. Focusing on the Tehran Stock Exchange, it explores how female representation on boards influences long‑term and short‑term...