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Topic Review
Financial Development and Renewable Energy in the UAE
Financial development, FDI, and economic growth can significantly increase renewable energy consumption in the UAE. Therefore, it is essential to promote financial development in the UAE in order to avert the financial risks that undermine the stability of the financial markets and that negatively affect the REC. Furthermore, policymakers in the UAE should promote the concept of green finance and should provide more funds for investments in green energy for sustainable energy development in the UAE.
  • 678
  • 19 Apr 2022
Topic Review
Various Monetary Aggregates Impact on the Real Economy
Monetary policy elements in Romania were adjusted on the basis of volatility indicators for the annual inflation rate, which for August 2022 increased by 0.3% from the previous month’s level (from 13% to 13.3%). On the other hand, the influence of rising inflation through the consumer index and trade shocks was felt at the European level in the euro area, with the inflation rate reaching 10% in September 2022.
  • 666
  • 12 Dec 2023
Topic Review
Determinants of Cash Distribution Options
The purpose of this text was to examine the determinants of cash distribution options by critically considering the effects of earnings, dividends, firm size, and economic value added. The distribution of cash dividends to shareholders serves as a basic means by which shareholders receive returns on their investments, so it is essential to examine share repurchases alongside dividends to enhance management’s efforts in maximising shareholder value. 
  • 664
  • 06 Nov 2023
Topic Review
Empowering Women through Digital Financial Inclusion
Financial inclusion empowers women and offers them more financial authority. It ultimately could have a positive impact on a family’s entire home. In addition, agency banking and other digital financial services made available through mobile phone platforms let women conduct transactions easily and safely from their own homes, companies, and communities. Despite the substantial advantages, there are still considerable challenges that need to be overcome before more women throughout the world may access digital financial services.
  • 660
  • 31 Jul 2023
Topic Review
Self-Enhancement, Conservation and Personal Tax Culture
Sustainability gets higher on the policy agenda of many countries in terms of the UN Sustainable Development Goals. Unethical tax behaviour diminishes the tax system’s sustainability, but paying taxes is necessary if we want to contribute to society. There is a deeper need to understand the factors that influence taxpayers’ perceptions, personal values and personal tax culture.
  • 648
  • 27 Nov 2023
Topic Review
Modelling the Vulnerability of Financial Accounting Systems
In times of crisis, the vulnerability of global financial markets can be considered as an element in the analysis of economic stability and sustainable development, which also indicates significant differences in the recognition of economic capital. The quality of accounting information is a significant element for investor confidence in a financial market. Under the influence of an economic crisis, the retrospective components that materialise in the accounting information that is transmitted in the form of financial reports are adjusted in relation to the prospective components of the quotations. Thus, during times of crisis, investment decisions take into account the ability of the market to remunerate investors more than confidence in the future return of investments in assets. This fair value dilemma prompted the introduction of the option for firms to switch from fair value to historical acquisition costs for the valuation of their investment portfolios in 2008.
  • 637
  • 19 May 2022
Topic Review
Monetary and Fiscal Policy Sustainability
Monetary and fiscal policy sustainability has great importance in both developed and developing countries. Both policies play an important role in achieving economic growth and sustainable development. The sustainability of both policies, in addition to the coordination between them, enables the design and implementation of efficient and effective policies.
  • 634
  • 24 Oct 2023
Topic Review
Leverage,  Firm Value and Corporate Governance
The level of debt acts as a disciplinary financial tool. Moreover, more leverage raises firm value (FV) until a specific point, and then the FV starts to decline. 
  • 629
  • 04 Feb 2024
Topic Review
Supply-Chain Optimization
Supply-chain optimization is the application of processes and tools to ensure the optimal operation of a manufacturing and distribution supply chain. This includes the optimal placement of inventory within the supply chain, minimizing operating costs (including manufacturing costs, transportation costs, and distribution costs). This often involves the application of mathematical modelling techniques using computer software.
  • 628
  • 23 Nov 2022
Topic Review
Relevance of Sectoral Clustering in Corporate Debt Policy
The processing and transformation of natural resources into completed and semi-finished products is the primary function of industry in each nation’s economy. There is no denying the significance of industry and sectoral classification of the economy, but the slow development and extension of one industry could have resulted in the advancement of other sectors that are now a part of contemporary communities.
  • 624
  • 18 Feb 2024
Topic Review
Determinants of Qualified Investor Sentiment
Risk perception varied widely due to idiosyncrasies in specific countries and regions, the level of pandemic information, reaction to case reports and deaths, attitudes towards vaccination, lockdown compliance, and government measures to support businesses. These various elements combined to create different outlooks in the minds of investors that strongly influenced their investment strategies.
  • 609
  • 28 Jun 2022
Topic Review
Investigating Accounting Factors through Audited Financial Statements
Day by day, the importance and impact of the investigation of accounting factors through audited financial statements are increasing based on qualified staff and investments in technology (equipment, machinery, etc.) toward a new approach in businesses. So, while changes in the global business environment have driven business transformation into more innovative businesses, they move toward profit sustainability by focusing on the efficiency of the costs recorded in the accounting financial statements.
  • 609
  • 21 Feb 2024
Topic Review
Women’s Leadership on Carbon Disclosure
The energy sector is one of the primary sources of carbon emissions and the most significant global polluter. Women’s concerns and the climate crisis were strongly associated when issues about climate change were first articulated in the United Nations Sustainable Development Goals stressing gender equality and climate mitigation actions have received very little attention in the last decade.
  • 597
  • 12 Jun 2023
Topic Review
Corporate Social Responsibility and Earnings Persistence
Society has gradually realized that companies’ actions have consequences. Companies can fulfill their accountability to society by disclosing information beyond their financial data, providing better decision making for stakeholders.
  • 583
  • 23 Oct 2023
Topic Review
Recognition and Measurement of Crypto-Assets
The Markets in Crypto-Assets (MiCa) Regulation of the European Union is the first comprehensive piece of legislation that seeks to protect the interests of investors in the crypto-assets sector. Although the market value of crypto-assets is significant at world level, there is a lack of clear regulatory guidelines regarding the recognition, measurement, and presentation of crypto-assets in the financial statements of investors. Considering that not all digital assets are the same, retail holders need to take into account the characteristics, rights, and obligations associated with the crypto-assets they purchase to determine the appropriate accounting method.
  • 575
  • 22 Aug 2023
Topic Review
Assessing Reporting of Firms
In corporate reporting, anti-corruption disclosures are generally included within the broad category of non-financial disclosures as part of social disclosure, including employee information (gender pay gap, for example), social engagement, and modern slavery reporting. Such corporate anti-corruption disclosure (ACD) purports to inform investors and other stakeholders of a company’s commitment to eliminating corruption and promoting transparency and accountability.
  • 567
  • 20 Feb 2024
Topic Review
Political Connection and Environmental Protection Investment
In state-owned enterprises, the existence and the increasing proportion of politically connected directors on the board have increased corporate environmental protection investment. In non-state-owned enterprises, the existence and the increasing proportion of politically connected directors on the board lead to lower corporate environmental protection investment levels.
  • 564
  • 27 Nov 2023
Topic Review
Digital Credit and Its Determinants
Digital credit has gained much attention from academic researchers, practitioners, and policymakers worldwide. Digital credit models may include invoice trading, peer-to-peer and balance sheet lending, and equity crowdfunding or funding. Researchers aim to investigate the drivers of digital credit when considering the importance of money laundering and terror financing risks and to answer the research question “What are the key determinants of digital credit?”
  • 554
  • 23 Nov 2023
Topic Review
Destination-Centric Wine Exports
With more than 40% of produced wine crossing borders, wine represents a truly global beverage. Wine export serves as a sales lever, especially for producers where home wine consumption diminishes but the global wine business is highly competitive. The literature tells that in competitive market innovation, customer centrism, and increasing sustainability are key. Wine export offerings need to meet the customer’s desires in the targeted foreign destinations. German wine providers have to catch-up in regard to destination-specific preferences so they can offer adaptation or suffer a competitive disadvantage in sustainability positioning.
  • 531
  • 18 Jul 2023
Topic Review
Dependency and Elderly Care
The rapid ageing of populations around the world is creating complex challenges for national governments. The establishment of sustainable and equitable long-term care systems for old and dependent people is one of the main issues of social policy in developed countries. 
  • 515
  • 20 Nov 2023
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