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Journal articles on the topic 'International standards of capital management'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Kovalenko, V., S. Sheludko, N. Radova, F. Murshudli, and K. Gonchar. "INTERNATIONAL STANDARDS FOR BANK CAPITAL REGULATION." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 35–45. http://dx.doi.org/10.18371/fcaptp.v1i36.227609.

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The paper analyzes the evolution of the introduction of international standards for bank capital regulation. The aim of the research is to study international standards for bank capital regulation and their impact on financial stability and sustainability of domestic banking systems. The 2007—2009 Global Financial Crisis was perhaps the greatest banking and financial crisis since bank failures and the financial panic of the Great Depression in early 1930s. According to academics and professionals, there has been much debate over the last decade as to whether the 2007—2009 banking c

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Lilly, Martha S., and Ronald O. Reed. "Accounting For Intellectual Capital." Journal of Applied Business Research (JABR) 15, no. 4 (2011): 47. http://dx.doi.org/10.19030/jabr.v15i4.5660.

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<span>The authors review accounting standards for recording intellectual capital (research and development) using Amazon.com as a model. An international perspective of the United Kingdom, the Japanese; and the United States indicates similarities and differences among these countries and the International Accounting Standards. The authors discuss the advantages and disadvantages of expensing versus capitalizing these expenditures with specific emphasis on e-tailing. The impact of dual treatment is equally confusing to external as well as internal users of this financial information.<

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Oliver, Gillian. "International records management standards: the challenges of achieving consensus." Records Management Journal 24, no. 1 (2014): 22–31. http://dx.doi.org/10.1108/rmj-01-2014-0002.

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Purpose – The purpose of this paper is to identify and explore the tensions inherent in the development of international standards for records management, focusing on the revision of ISO15489. The paper aims to raise awareness of the need for much more research into the uptake and implementation of records management standards. Design/methodology/approach – The experiences of the ISO committee responsible for drafting ISO15489 provides the context in which to review the literature relating to standards development in information technology. Findings – The development of mutual trust or social

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Krismiaji and Adi Prabhata. "The impact of international financial reporting standards on cost of capital." Corporate Ownership and Control 14, no. 1 (2016): 458–65. http://dx.doi.org/10.22495/cocv14i1c3p6.

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This paper discusses empirical research examining the impact of International Financial Reporting Standards (IFRS) on cost of capital. Using a sample of 1.173 observations of publicly listed companies on the Indonesian Stock Exchange for the fiscal year that ends on December 31, 2006 through 2013, this research finds evidence of positive relationship between IFRS implementation and cost of capital. This means that in post adoption period, the cost of capital increase. This result is inconsistent with investor’s expectation, in which IFRS implementation will reduce information asymmetry which i

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Ray, Korok. "One Size Fits All? Costs and Benefits of Uniform Accounting Standards." Journal of International Accounting Research 17, no. 1 (2017): 1–23. http://dx.doi.org/10.2308/jiar-51974.

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ABSTRACT I build a model of neoclassical production to examine the capital market and welfare effects of a uniform accounting standard (like IFRS). Firms vary in their cost of compliance to the standard, and investors vary in their cost of learning diverse standards for capital allocation. A uniform accounting standard increases the quantity of capital in the economy and lowers the cost of capital. However, uniform standards force diverse firms onto the same standard, which reduces welfare. A regulator selects the optimal number and type of standards to balance these competing effects. Uniform

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Dedeloudis, Georgios, Petros Lois, and Spyros Repousis. "Banking Supervision and Risk Management in Times of Crisis: Evidence from Greece’s Systemic Banks (2015–2024)." Journal of Risk and Financial Management 18, no. 7 (2025): 386. https://doi.org/10.3390/jrfm18070386.

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This study examines the role of supervisory frameworks in shaping the risk management behavior of Greece’s four systemic banks during the period of 2015–2024. It explores how regulatory reforms under Capital Requirements Regulation II, Basel III, and European Central Bank oversight influenced capital adequacy, asset quality, and liquidity metrics. Employing a quantitative methodology, this study analyzes secondary data from Pillar III disclosures, annual financial reports, and supervisory statements. Key risk indicators (capital adequacy ratio, non-performing exposure ratio, liquidity coverage

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ÖNCÜ, Erdem, Ali ERDOĞAN, Ahmet ATAKİŞİ, and Onur USTAOĞLU. "ANALYZING BANKS' FINANCIAL MANAGEMENT QUALITY IN TRNC: MABAC ANALYSIS." International Journal of Commerce, Industry and Entrepreneurship Studies 4, no. 2 (2024): 36–44. https://doi.org/10.5281/zenodo.14563429.

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The banking sector is in an important position due to the contribution of its functions to the economy. The banking sector provides the resources required for companies to carry out their operations to a significant extent. As with other companies, banks are also examined in terms of management quality. International standards for the caliber of management apply to banks. Following the Basel Agreement, the most significant international regulations in this area were established. The Third Basel Agreement establishes international standards for capital adequacy, stress testing, and bank liquidi

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Zgarni, Amina, and Hassouna Fedhila. "Discretionary Loan Loss Provisions, Earnings Management and Capital Management in Banks." Asian Social Science 15, no. 7 (2019): 144. http://dx.doi.org/10.5539/ass.v15n7p144.

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The two past decades have been marked by a multitude of financial scandals (the Enron failure, WorldCom. etc.) mainly caused by the practices of earning management that have challenged the financial reporting quality disclosed. The purpose of this research is to study the determinants of discretionary loan loss provisions in banks. To achieve this objective, we selected a sample of the main Tunisian banks over the period from 2001 to 2014. The estimation results shows that the banks are opting for earnings management practices through the discretionary loan loss provisions in order to align wi

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Guzun, Adrian. "Basel framework for corporate governance of banks." Studia Universitatis Moldaviae. Seria Stiinte Sociale, no. 3(173) (June 2024): 133–39. http://dx.doi.org/10.59295/sum3(173)2024_18.

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The Basel framework for bank corporate governance is a set of international guidelines and standards established by the Basel Committee on Banking Supervision, which plays a crucial role in setting the corporate governance practices of banks around the world, actively contributing to improving stability, risk management and compliance with national and international regulations applicable to banks. This regulatory framework outlines the principles and requirements related to risk management, capital adequacy, internal controls, transparency of bank shareholders and customer relations, but ther

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Oborina, A. V. "THE EVOLUTION OF HUMAN RESOURCE MANAGEMENT." Business Strategies 9, no. 1 (2021): 25–31. http://dx.doi.org/10.17747/2311-7184-2021-1-25-31.

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The article reveals the evolution of human resource management concept. It consists of 5 stages: prehistory of human resource management in ancient times (before 1800); the formation of class structure of industrial society (1800-1920); establishment of the International Labour Organization and adoption of international labour standards (1920-1980); theoretical evidence and further development of the human resources management concept (1980-2000); Intellectual capital and strategic human resource management (since 2000). The article discloses the main factors that had influenced the emergence

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Huong, Pham Hoai. "Vietnam’s path to converging with international accounting standards." Corporate Ownership and Control 14, no. 1 (2016): 644–55. http://dx.doi.org/10.22495/cocv14i1c4art11.

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This research investigates Vietnam’s approach to converging with international accounting standards using a variety of de jure convergence scores between Vietnamese Accounting Standards (‘VAS’) and International Accounting Standards/International Financial Reporting Standards (‘IAS/IFRS’), such as full convergence, partial convergence and non-convergence. Vietnam’s initial approach to converging with IAS/IFRS is one of selecting suitable IAS/IFRS issues to fully adopt, but there are few VAS issues modified from IAS/IFRS. The level of convergence between VAS and their equivalent IAS/IFRS is qui

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Saidov, Xayotjon. "IMPROVING PROBLEM LOAN MANAGEMENT PRACTICES IN COMMERCIAL BANKS." MODERN SCIENCE AND RESEARCH 3, no. 1 (2024): 527–30. https://doi.org/10.5281/zenodo.10535586.

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<em>In this article, lending by commercial banks is expanding. They must increase and develop their services in order to keep pace with the development of the times and to be able to withstand the competition. This, in turn, requires carrying out studies of scientific and practical importance on bringing the private capital of commercial banks closer to the level of national and international standards. The emergence of problem loans in the implementation of credit operations makes it necessary to regulate their accounting based on the requirements of international standards. It is about credi

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Al-Hares, Osama M., Naser M. AbuGhazaleh, and Ahmed Mohamed El-Galfy. "Financial Performance And Compliance With Basel III Capital Standards: Conventional vs. Islamic Banks." Journal of Applied Business Research (JABR) 29, no. 4 (2013): 1031. http://dx.doi.org/10.19030/jabr.v29i4.7914.

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This study is a commentary on the financialperformance and quality capital of Islamic versus conventional banks currentlyoperating in the Gulf Cooperation Council (GCC) region. In addition toassessing the financial performance of the full set of banks across various GCCcountries, the study is the first toconsider the extent to which Islamic vs.conventional GCC banks comply with the new Basel III requirements of raising betterquality capital. The study uses bank-level data for 75 (55 conventionaland 20 Islamic) banks in Kuwait, United Arab Emirates, Kingdom of Saudi Arabia,Oman, Qatar, and Bahr

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Alnodel, Ali A. "The effect of the adoption of international financial reporting standards on capital market integration in the Gulf cooperation сouncil сountries". Risk Governance and Control: Financial Markets and Institutions 6, № 4 (2016): 464–74. http://dx.doi.org/10.22495/rgcv6i4siart4.

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This paper examines the effect of the adoption of International Financial Reporting Standards on the integration of capital market in the Gulf Cooperation Council countries. First, it uses the correlation matrix of the stock market index returns for the insurance sector from 2007 to 2013 as a proxy for the national stock market index return. Then, the causal nexus among financial variables has been investigated by employing cointegration analysis. The study finds that the adoption of IFRS by GCC stock markets has no significant impact on the integration of the capital market. Rather, the resul

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Arifaj, Arta Hoti, Ilir Rexhepi, and Blerta Haliti Baruti. "The impact of corporate governance and share capital structure on corporate social responsibility." Scientific Bulletin of Mukachevo State University. Series “Economics 11, no. 4 (2024): 68–80. https://doi.org/10.52566/msu-econ4.2024.68.

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The relevance of the study was driven by the importance of effective corporate governance for the implementation of corporate social responsibility, which is critical for ensuring business sustainability in the context of globalization and adaptation to European standards. How effectively companies implement management practices determines their ability to respond to social challenges and maintain investor confidence. The purpose of the study was to investigate the key aspects of the impact of corporate governance and shareholder capital structure on corporate social responsibility in the West

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Palacios Manzano, M., I. Martínez Conesa, and H. Garza Sánchez. "Keys to reduce earnings management in emerging markets." South African Journal of Business Management 45, no. 3 (2014): 81–95. http://dx.doi.org/10.4102/sajbm.v45i3.133.

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This paper examines earnings quality adapted to International Financial Reporting Standards in Mexican emerging capital market and how investor protection and audit quality to override managers’ incentives to engage in earnings management. We evidence that the new accounting regulation could be considered of high quality financial reporting standard because it is associated with lower earnings management. The analyses also suggest that cross-listed firms have higher quality local generally accepted accounting principles accounting information as measured by earnings management. There is also e

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Lukić, Goran. "International standards for combating money laundering with reference to the Republic of Serbia." Bezbednost, Beograd 62, no. 3 (2020): 186–202. http://dx.doi.org/10.5937/bezbednost2003186l.

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Money laundering is increasingly becoming an issue of concern to the international community, as the states have realized that the harmonious activity of all international actors through the observance of the foreseen international standards is the most effective way of combating this type of crime. International documents have established a basic framework of activities for combating money laundering. This paper is focused on the analysis of the activities of international entities and their role in creating international standards in this field, as well as the impact of money laundering on v

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Worku, Zeleke. "Business Ethics And The Repayment Of Loans In Small Enterprises." Journal of Applied Business Research (JABR) 37, no. 2 (2021): 51–60. http://dx.doi.org/10.19030/jabr.v37i2.10371.

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The capacity of small business enterprises to pay back loan money to microfinance agencies is a key determinant of long-term profitability in microfinance agencies (Mayer, Caruso & Salovey, 2016). Ethiopian entrepreneurs who conduct business in South Africa rely heavily on start-up capital raised from social capital schemes (Haile, 2015). The purpose of research was to determine factors that affect the repayment of loan money obtained from social capital schemes. The study points out necessary and sufficient conditions for the repayment of loans. The research found that 84% of the migrant

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Ghouma, Ghouma, Hamdi Becha, Maha Kalai, Kamel Helali, and Myriam Ertz. "Do IFRS Disclosure Requirements Reduce the Cost of Equity Capital? Evidence from European Firms." Journal of Risk and Financial Management 16, no. 8 (2023): 374. http://dx.doi.org/10.3390/jrfm16080374.

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This study analyzes the impact of adopting International Financial Reporting Standards (IFRS) on the cost of equity capital for firms listed on STOXX Europe 600 using a sample of 9773 firm-year observations between 1994 and 2022. We estimate the cost of equity capital using the modified price–earnings–growth ratio model and employ the GMM system to investigate the effect of IFRS Standards on the cost of equity capital. Our results indicate that IFRS adoption reduces firms’ cost of equity capital. We performed various sensitivity analyses to ensure the reliability of our results. Overall, this

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Alessa, Noha. "Exploring the effect of International Public Sector Accounting Standards adoption on national resource allocation efficiency in developing countries." Public and Municipal Finance 13, no. 1 (2024): 1–13. http://dx.doi.org/10.21511/pmf.13(1).2024.01.

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International capital providers such as the World Bank suggest that inefficient resource allocation in developing countries remains a major challenge for borrowing countries. Therefore, the purpose of this study is to examine whether the adoption of International Public Sector Accounting Standards (IPSAS) improves the resource allocation efficiency of developing countries. A robust econometric modeling including fixed effect and Two-Step Generalized Method of Moments is employed on a sample of 64 developing countries between 2005 and 2021. The results are not sensitive to potential endogeneity

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Nguyen, Van Thi Hong, Co Trong Nguyen, Anh Ngoc Mai, and Ha Ngoc Dao. "Benefits and costs of adopting international financial reporting standards." International Journal of Management and Sustainability 12, no. 2 (2023): 105–13. http://dx.doi.org/10.18488/11.v12i2.3279.

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The application of international financial reporting standards (IFRS) plays an important role in improving the quality of enterprises’ financial statements. At the same time, adopting IFRS makes it easier for companies to access foreign capital. Therefore, the use of IFRS is indispensable for Vietnamese enterprises, especially for companies listed on the stock market. This study was conducted to evaluate the effects of benefits and costs on Vietnamese enterprises’ choice to adopt IFRS. The research surveyed 157 companies. The results of regression analysis using Statistical Package for Social

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Bsoul, Ruba, Mahmoud Odat, and Rawan Atwa. "Firms’ capital structure decisions: The role of top management characteristics." International Journal of Management and Sustainability 14, no. 1 (2025): 298–318. https://doi.org/10.18488/11.v14i1.4186.

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Firms’ capital structure greatly impacts their overall performance and value and the return and risk associated with shareholders. The upper echelons theory argues that CEOs’ managerial role, mainly decision-making is largely affected by their functional and personal characteristics. This research aims to investigate the role of CEOs’ demographic attributes in firms' capital structure decisions based on this theory. The analysis is based on a sample of 80 non-financial firms listed on the Amman Stock Exchange (ASE) for the period 2015 - 2022. The attributes examined include age, ownership, qua

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Dobrova, Katrina. "Variability of the methodological basis of financial management in the structure of the national economy." OOO "Zhurnal "Voprosy Istorii" 2023, no. 4-1 (2023): 134–41. http://dx.doi.org/10.31166/voprosyistorii202303statyi50.

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The global financial architecture has a powerful framework in the form of the activities of international financial organizations, primarily the International Monetary Fund (IMF), which develop standards for financial regulation of currency relations, disclosure of information, recommendations for strengthening the currency systems of the countries of the world, control the movement of capital, transparency of financial transactions. The purpose of the development of the national financial architecture is to increase the welfare of the country's population, ensure the structural development of

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Anggraeni, Rasmi Nur. "Enhancing Financial Transparency and Corporate Governance in Financial Reporting: An Impact Analysis of IFRS Adoption." Sinergi International Journal of Accounting and Taxation 1, no. 3 (2023): 168–80. https://doi.org/10.61194/ijat.v1i3.475.

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This study evaluates the impact of International Financial Reporting Standards (IFRS) adoption on financial reporting quality, focusing on transparency, earnings management, capital market access, and industry-specific effects. Using a systematic literature review across multiple jurisdictions, the findings indicate that IFRS generally enhances financial transparency and facilitates cross-border investment. However, its effectiveness depends heavily on strong regulatory enforcement and corporate governance. While several studies report reduced earnings management due to stricter standards, opp

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Bova, Francesco, and Raynolde Pereira. "The Determinants and Consequences of Heterogeneous IFRS Compliance Levels Following Mandatory IFRS Adoption: Evidence from a Developing Country." Journal of International Accounting Research 11, no. 1 (2012): 83–111. http://dx.doi.org/10.2308/jiar-10211.

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ABSTRACT The adoption of international accounting standards, namely the IFRS, at the country level has sparked two contrasting, but not mutually exclusive, viewpoints. One view is that IFRS engenders better reporting standards, and uniform adoption allows for greater comparability. The upshot is that IFRS adoption will improve a firm's information environment and hence contribute toward a lower cost of capital. The alternative view is that disclosure quality is shaped by political and economic forces, and hence higher-quality accounting standards will not necessarily translate into higher-qual

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Lajqi, Hysen. "BASEL III LIQUIDITY RISK AND KOSOVO BANKING SYSTEM." Knowledge International Journal 34, no. 5 (2019): 1329–35. http://dx.doi.org/10.35120/kij34051329l.

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The financial crisis 2007-2009 prompted the Basel Committee on Banking Supervision (BCBS) to intensify its efforts to strengthen the principles and standards for capital, as well as for the measurement and management of liquidity risk. Risk management is very important in the financial system, especially in banks. Among various risks Banks face is a liquidity risk it’s managing enables Banks to fulfil their obligationsBasel III consists of set of measures internally agreed. The implementation of Basel III will considerably increase the quality of banks' capital and significantly raise the requ

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Lazić, Radojica. "International standards for combating money laundering with reference to the Republic of Serbia." Bezbednost, Beograd 62, no. 3 (2020): 87–104. http://dx.doi.org/10.5937/bezbednost2003087l.

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Money laundering is increasingly becoming an issue of concern to the international community, as the states have realized that the harmonious activity of all international actors through the observance of the foreseen international standards is the most effective way of combating this type of crime. International documents have established a basic framework of activities for combating money laundering. This paper is focused on the analysis of the activities of international entities and their role in creating international standards in this field, as well as the impact of money laundering on v

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Akimova, O. E., S. K. Volkov, and I. M. Kuzlaeva. "The Smart Sustainable City concept: A system of indicators to assess the regional sustainability and development adaptability." Regional Economics: Theory and Practice 18, no. 12 (2020): 2354–90. http://dx.doi.org/10.24891/re.18.12.2354.

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Subject. This article discusses the issues related to the digital development of cities and regions. Objectives. The article aims to create a system of indicators to assess the capacity of smart resilience of Russian cities. Methods. To create such a system, we analyzed the standards developed by the International Organization for Standardization (ISO), International Telecommunication Union (ITU), and the European Telecommunications Standards Institute (ETSI). Results. The article proposes a system of indicators, including a large number of indicators, combined in seven blocks. The indicators

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Cuadrado-Ballesteros, Beatriz, Isabel-Maria Garcia-Sanchez, and Jennifer Martinez Ferrero. "How are corporate disclosures related to the cost of capital? The fundamental role of information asymmetry." Management Decision 54, no. 7 (2016): 1669–701. http://dx.doi.org/10.1108/md-10-2015-0454.

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Purpose – The purpose of this paper is to analyze empirically the fundamental role that information asymmetry plays in the functioning of an efficient capital market as mediator in the relation between corporate disclosures and cost of capital. Design/methodology/approach – By using a sample of 1,260 international non-financial listed companies in the period 2007-2014. Findings – The findings suggest that high-quality financial and social disclosures quality reduce the cost of capital, by decreasing information asymmetry. In other words, the authors find evidence of the mediator role of inform

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Sukhostavets, I. V. "Legal and Regulatory Framework of Quality Management in Construction: International Norms and Ukrainian Realities." Forum prava 71, Suppl. (2021): t4—t14. https://doi.org/10.5281/zenodo.5075708.

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<strong>p</strong><strong>roblem </strong><strong>statement</strong>. Further effective development of the construction industry in Ukraine and attracting investments in this field are associated by most experts nowadays with the implementation of international construction standards FIDIC and the involvement of FIDIC consulting engineer, which entails the need to analyze the compliance of the rights and responsibilities of consulting engineer under Ukrainian law to world standards embodied in standard forms of international standards developed by the International Federation of Consulting Eng

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Kim, Jeong-Bon, Haina Shi, and Jing Zhou. "International Financial Reporting Standards, institutional infrastructures, and implied cost of equity capital around the world." Review of Quantitative Finance and Accounting 42, no. 3 (2013): 469–507. http://dx.doi.org/10.1007/s11156-013-0350-3.

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Kryukova, Irina, and Olena Potyshnіak. "New requirements for accounting and financial reporting according to international standards." Ukrainian Journal of Applied Economics and Technology 2025, no. 1 (2025): 375–79. https://doi.org/10.36887/2415-8453-2025-1-64.

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Changing business conditions, priorities, and values lead to a corresponding change in the provisions and standards that disclose their results for the management system. International accounting and financial reporting standards have significant advantages over national ones and reflect the latest transformations in the world economy. In the period from 2024, changes have taken place in such international standards as IFRS 18 “Presentation and Disclosure of Information in Financial Statements”, IFRS 19 “Subsidiaries without Public Reporting: Disclosures”. In 2025, changes are foreseen in the

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Nyland, Chris, and Rob Castle. "The ILO and the Australian Contribution to the International Labour Standards Debate." Journal of Industrial Relations 41, no. 3 (1999): 355–71. http://dx.doi.org/10.1177/002218569904100302.

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This paper examines tbe views of the various protagonists in the Australian debate that surrounds the demand that the World Trade Organisation adopt a social clause linking workers' rights with tbe rigbt to engage in cross-border trade. We argue that the rights-trade question is not solely a Northern/Southern Hemisphere issue but is also a manifestation of the conflict that exists between the rights of capital and the rights of labour. We begin by outlining the background to the international labour rights debate, then proceed to identify the views of the various Australian protagonists by exa

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Avelini Holjevac, Ivanka. "Statistical indicators for hotel's results." Tourism and hospitality management 4, no. 1 (1998): 21–30. http://dx.doi.org/10.20867/thm.4.1.3.

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Information and communication systems are business resources of the hotel industry valorized on the market. Hotel industry is an activity with international character of dealing business, because it gives domestic and foreign guests needed services. The presence on the international market gives conditions for acceptance of a range of international information and communication standards at the market. If the hotel is not recognized by the tourism market, it has no survival and development possibilities. Information about dealing business in hotel are a capital, but satisfying conditions about

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Almasri, Bisan. "The role of enterprise risk management on disclosure transparency in the international financial reporting standards period." Accounting 7, no. 6 (2021): 1241–50. http://dx.doi.org/10.5267/j.ac.2021.4.016.

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This research empirically investigates the role of the enterprise risk management system implementation level in capturing firm managerial incentives. The system plays an important role in understanding the association between international financial reporting standards and the capital market. Listed firms in the Australian market were used for the period 2000-2010 for this purpose. The study results imply that implementing higher levels of ERM by Australian firms during the mandatory IFRS adoption period does not capture firm incentives in IFRS period. Consequently, these results suggest that

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Si, Yuancheng, and Zezhi Tang. "Adapting to Change: The Evolution of the Basel Accords and the Chinese Banking Sector's Response." Advances in Economics, Management and Political Sciences 78, no. 1 (2024): 91–98. http://dx.doi.org/10.54254/2754-1169/78/20241644.

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This study presents a comprehensive review of the Basel regulatory framework's development, with an emphasis on the progression from the inaugural Basel I Accord to the definitive Basel III, and its integration into the regulatory practices of the Chinese banking system. It scrutinizes the impact of heightened regulatory standards on the capital adequacy and risk management strategies of Chinese banks, delving into the nuances of risk-weighted asset calibration and credit risk oversight. Through an illustrative case study, the research elucidates the strategic adaptations undertaken by Chinese

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Jenkins, Barbara. "Reexamining the “obsolescing bargain”: a study of Canada's National Energy Program." International Organization 40, no. 1 (1986): 139–65. http://dx.doi.org/10.1017/s0020818300004501.

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Rarely has an issue in the field of international political economy aroused more controversy than the role of the state in economic development. Much of the debate centers on theories of dependency which portray the state as a captive of the “universal standards” of international markets, constrained by its position in the international capitalist economy. In response to this provocative stance, there has been a recent renaissance of theories which see the state as a prominent force in the contemporary world economy. Numerous authors from a wide ideological spectrum have endorsed this argument

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Shterma, Tetiana V., Yana M. Honcharuk, Andrii V. Urbanovych, and Maksym M. Bura. "Prospects for the Integration of Ukrainian Financial Sector into the Global Market After the War." Business Inform 2, no. 565 (2025): 392–400. https://doi.org/10.32983/2222-4459-2025-2-392-400.

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The relevance of the study is determined by the need to develop effective approaches to integrating Ukraine’s financial sector into the global market after the war, which requires adaptation to international standards, attracting foreign capital, and stabilizing the financial system. The study identifies the main challenges and opportunities for post-war financial recovery in Ukraine, considering regulatory changes, the development of digital technologies, and the influx of investments. The aim of the study is to assess the impact of military actions on the financial system, analyze the level

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Olu, Akinuli, Bankole, Adedayo, Olawale Clement, Popoola, Olukemi Elizabeth, and Remi-Esan, Sumbo S. "Impact of Bank-Specific Factors on Capital Adequacy in the Nigerian Banking Sector: An Empirical Analysis." IOSR Journal of Economics and Finance 15, no. 5 (2024): 01–08. http://dx.doi.org/10.9790/5933-1505010108.

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The study investigates the divergence between the capital adequacy of banks in Nigeria and the Bank for International Settlements' (BIS) global standards for bank capital adequacy. It specifically examines the factors affecting capital adequacy in Nigerian banks. The main objective is to evaluate how specific factors impact capital adequacy within this context. Data spanning from 2012 to 2022 from the Central Bank of Nigeria's Statistical Bulletin was collected for 13 selected deposit money banks in Nigeria. Econometric methods were employed to analyse this data. The findings indicate that ass

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Wahidah, Umi, and Sri Ayem. "PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP PENGHINDARAN PAJAK(TAX AVOIDANCE)." Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha 26, no. 2 (2018): 158–69. http://dx.doi.org/10.32477/jkb.v26i2.110.

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This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Excha

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Wahidah, Umi, and Sri Ayem. "Pengaruh Konvergensi International Financial Reporting Standards (Ifrs) Terhadap Penghindaran Pajak(Tax Avoidance)." Kajian Bisnis STIE Widya Wiwaha 26, no. 2 (2018): 158–69. http://dx.doi.org/10.32477/jkb.v26i2.276.

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This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Excha

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Daw Tin Hla, Sharon Cheuk, Abu Hassan Md Isa, and Shaharudin Jakpar. "Constructing a Financial Reporting Disclosure Quality Model of Listed Firms in Malaysia." International Journal of Business and Society 22, no. 2 (2021): 1034–46. http://dx.doi.org/10.33736/ijbs.3780.2021.

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The national accounting standards set by the Malaysian Accounting Standards Board (MASB) is largely converged with the International Financial Reporting Standards (IFRS). The benefit arising from this is to enable foreign investors to analyse their investments via a standardised financial reporting system in Malaysia. Financial reporting disclosure quality by the listed firms in the consumer product and service sector on Bursa Malaysia is an essential feature in the firms’ financial reporting to the public. This research evaluates the development of financial reporting disclosure quality assur

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Ibragimova, N. M. "MECHANISMS AND TOOLS FOR DEVELOPING A LONG-TERM STRATEGY TO IMPROVE THE LIVING STANDARDS OF PEOPLE IN THE CONTEXT OF STRUCTURAL TRANSFORMATIONS AND ECONOMIC MODERNIZATION." Journal of Science and Innovative Development 3, no. 1 (2020): 14–23. http://dx.doi.org/10.36522/2181-9637-2020-1-2.

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The article deals with the basic principles of a long-term strategy for improving the living standards of the population and substantiates the requirements to ensure the living conditions and human capital development in the context of long-term modernization of the Uzbekistan economy and adjustment to international standards (Sustainable development goals). The study offers tools and mechanisms for developing a long-term strategy to improve living standards, including a program-targeted approach, an interactive system of targeted forecasting (monitoring) of indicators of living standards, and

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Zhao, Chunxiang. "Key Factors for Financial Market Stability and Policy Response." Journal of World Economy 3, no. 3 (2024): 15–18. http://dx.doi.org/10.56397/jwe.2024.09.02.

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This paper examines the stability of financial markets, emphasizing their importance in economic systems by enabling efficient capital allocation, risk transfer, and information dissemination. It explores the impact of market volatility on the economy, highlighting wealth effects and financing conditions. The study identifies key factors influencing market stability, including robust regulatory frameworks, transparency, and risk management systems. It also evaluates the effectiveness of monetary and fiscal policies in mitigating market fluctuations. The paper underscores the need for adaptive

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Gao, Yingbo. "Analysis of inventory with the example of Kloeckner & Co SE." Highlights in Business, Economics and Management 13 (May 29, 2023): 299–306. http://dx.doi.org/10.54097/hbem.v13i.8874.

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International accounting is generally considered to be a new field of accounting. In order to comply with the trend of increasing internationalization of economic development, the field of accounting has been made more conceptually developed and practically useful and precise. Research on the main elements of international accounting focuses on accounting standards and financial reporting standards for multinational companies. According to economic reality, companies are involved in the manufacture of products, such as goods or services. At the end of each financial year, these inventories mus

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Maduane, Refilwe Tryphina, and Kunofiwa Tsaurai. "The link between capital structure and banking sector performance in an emerging economy." Risk Governance and Control: Financial Markets and Institutions 6, no. 4 (2016): 291–97. http://dx.doi.org/10.22495/rgcv6i4c2art6.

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South African banks are small compared to the international standards and this necessitates them to remain efficient and competitive at both national and international levels. Such competitiveness shelter them from global competitors wishing to enter into the South African market. Putting in mind the critical role played by banks in the economic development of every country, managers in the banking industry should ensure they make sound financial decisions in order to remain profitable and competitive amidst challenges of the debt-equity choice. This study seeks to determine the influence of c

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El-Bannany, Magdi. "Financial reporting quality for banks in Egypt and the UAE." Corporate Ownership and Control 15 (2018): 116–31. http://dx.doi.org/10.22495/cocv15i2art10.

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The purpose of this paper is to investigate the determinants of financial reporting quality for banks in Egypt and the UAE over the period 2008 to 2013. Multiple regression analysis is used to test the relationship between financial reporting quality as a dependent variable and certain independent variables. The results indicate that international financial reporting standards, global financial crisis, accounting conservatism, market structure in terms of concentration and intellectual capital performance for banks in Egypt and the UAE have a significant impact on financial reporting quality b

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Manoel, Aviner Augusto Silva, and Marcelo Botelho da Costa Moraes. "CASH HOLDINGS IN BRAZIL: A STUDY CONSIDERING THE EFFECTS OF FINANCIAL CONSTRAINTS AND THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS." Revista Universo Contábil 14, no. 2 (2019): 118. http://dx.doi.org/10.4270/ruc.2018214.

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Firms use of internal and external sources to finance their activities. However, in the presence of imperfections in capital market, such as information asymmetry, agency problems and transaction costs, they may opt for one over another. In this sense, evidence obtained from previous studies suggests that cash holdings are more valuable for restricted companies than for unrestricted ones. Furthermore, the IFRS adoption is one of the most important subjects in recent accounting history. We analyze, in this article, the effects of financial constraints and the IFRS adoption on cash management in

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Cong, Ling Mei. "Earnings quality and corporate governance bonding." Corporate Ownership and Control 10, no. 2 (2013): 183–94. http://dx.doi.org/10.22495/cocv10i2c1art4.

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The primary objective of this paper is to investigate whether corporate governance bonding is significantly associated with the earnings quality of PRC foreign primary listing firms. By analyzing a base sample of 245 PRC foreign primary listing firms listed on the Hong Kong Stock Exchange (HKEx) or Stock Exchange of Singapore (SGX) in 2010, we find a positive association for our full sample. Additional tests indicate the relationships are stronger for PRC foreign primary listing firms incorporated outside of the PRC. Our findings have implications for various interested parties. For example, o

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Vivian, Bruce, and Warren Maroun. "Progressive public administration and new public management in public sector accountancy." Meditari Accountancy Research 26, no. 1 (2018): 44–69. http://dx.doi.org/10.1108/medar-03-2017-0131.

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Purpose This paper aims to evaluate responses to the International Public Sector Accounting Standards Board’s proposed conceptual framework for evidence of support of new public management doctrines by key stakeholders, namely, accounting professionals, government agencies and international bodies. Design/methodology/approach The research uses a content analysis of response letters to select phases of the conceptual framework project to identify themes/principles pointing to acceptance or rejection of new public management principles by stakeholders. Findings Accounting professionals tend to s

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