Topic Review
Entrepreneurship Leadership on Youth Entrepreneurial Intentions Post-COVID-19
Leadership is possibly an essential element in numerous success factors for start-ups and their continuous growth. Entrepreneurial leadership has been identified as the driver toward a more prosperous economic future. Entrepreneurial leadership can be defined as a leader who possesses entrepreneurship skills in addition to others. The analysis of the profile of the entrepreneur and the role in organisations as entrepreneurial leaders reveals that there is a close correlation between entrepreneurship and the exploration of opportunities, which the entrepreneurial leader bases on adaptability to change, innovation and risk-taking. Entrepreneurial learning has been affected by COVID-19 as it created a physical gap between the learner and the educator. 
  • 292
  • 18 Dec 2023
Topic Review
Effectiveness Factors of Internal Audit Quality in Banks
Due to the complexity of internal audit effectiveness, it has been less studied in accounting and finance. Internal audits are defined by different authors in different ways. Internal audit effectiveness helps to achieve the set target by the organization and to reach the goals within a specific time is the effectiveness of internal audit quality. Internal audit quality evaluated through potential factors such as competence, objectivity, performance, board audit committee support, and independence. 
  • 213
  • 18 Dec 2023
Topic Review
Digital Transformation on Digital Banks
Digital technology has been raising competition between banks and other financial service providers and encourages banks to do digital transformation and introduce innovation in their products and services. On the other side, the high investment cannot be ignored in doing digital transformation. Limited research has examined the bank’s financial performance effects of digital transformation.
  • 342
  • 13 Dec 2023
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.
  • 282
  • 12 Dec 2023
Topic Review
Failure Definitions and Financial Distress Prediction Models
The concept of business failure has been under discussion in the academic and business world due to the economic and social relevance of the topic. The mere threat of a business going bankrupt affects the entire chain of business relationships. Therefore, predicting the bankruptcy of a business in advance is extremely important for investors, credit banks, suppliers, the state, employees, and other stakeholders of the organization. In this context, academics and professionals have sought to develop models for predicting business failure. The literature on this topic has evolved since the seminal works of Beaver (1967) and Altman, mainly based on the use of mathematics and statistics. However, with the emergence of artificial intelligence, the topic of predicting business failure has resurfaced with additional enthusiasm. This presentation addresses the evolution of business failure prediction models.
  • 319
  • 11 Dec 2023
Topic Review
LSTM-Based Stock Prediction and Selection
A great deal of attention has been devoted to the use of neural networks in portfolio management, particularly in the prediction of stock prices. First, data from historical quotes and technical and fundamental indicators are used in the long short-term memory (LSTM) network to provide good predictions. Second, the EMN strategy allows for the funding of long-position stocks by short-sell-position stocks, thus hedging the market risk.
  • 260
  • 04 Dec 2023
Topic Review
Predicting Risk of Corporate Bankruptcy
Predicting the risk of corporate bankruptcy is one of the most important challenges for researchers dealing with the issue of financial health evaluation. The risk of corporate bankruptcy is most often assessed with the use of early warning models. The results of these models are significantly influenced by the financial features entering them. 
  • 286
  • 01 Dec 2023
Topic Review
ESG Transparency and Firm Valuation in Palm Oil
Environmental, social, and governance (ESG) integration is an increasingly popular and innovative investing strategy that requires companies to be transparent about their ESG practices to facilitate investors’ decisions. In the palm oil sector, companies are addressing ESG risks by adopting and disclosing ESG efforts to improve access to financing. 
  • 211
  • 28 Nov 2023
Topic Review
Non-Financial Reporting under a Mandatory Regime
Non-financial information (NFI) helps companies, investors, and other stakeholders in the decision-making process, so that the value of NFI increases over time.
  • 378
  • 27 Nov 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.
  • 321
  • 27 Nov 2023
  • Page
  • of
  • 20
ScholarVision Creations