Encyclopedia
Scholarly Community
Encyclopedia
Entry
Video
Image
Journal
Book
News
About
Log in/Sign up
Submit
Entry
Video
Image
Subject:
All Disciplines
Arts & Humanities
Biology & Life Sciences
Business & Economics
Chemistry & Materials Science
Computer Science & Mathematics
Engineering
Environmental & Earth Sciences
Medicine & Pharmacology
Physical Sciences
Public Health & Healthcare
Social Sciences
Sort:
Hottest
Latest
Alphabetical (A-Z)
Alphabetical (Z-A)
Type:
All
Topic Review
Biography
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.
211
21 Feb 2024
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.
209
22 Aug 2023
Topic Review
The Impact of Big Data Credit Technology
As the main force in boosting national economic development, micro and small enterprises (MSEs) play an irreplaceable role in stabilizing economic growth, narrowing the income gap, improving labor productivity, and promoting market competition. Compared with large and medium-sized enterprises, MSEs are numerous and widely distributed, which creates a broad job market for the labor force in both developing and developed countries. However, credit rationing hindered the effective use of credit resources and weakened MSEs’ incentive to engage in technological innovation and alleviate employment pressure.
207
27 Oct 2023
Topic Review
Life Insurance Consumption
Apart from banking, insurance is another significant sector that offers financial services. Like banks, the insurance industry deals with risks and contributes to economic growth. Life insurance (LI) as a service can be described as abstract, complex, and focused on uncertain benefits that may arise in future.
207
29 Feb 2024
Topic Review
Artificial Intelligence Predicting Bankruptcy
Predicting bankruptcy within selected industries is crucial because of the potential ripple effects and unique characteristics of those industries. It serves as a risk management tool, guiding various stakeholders in making decisions. While artificial intelligence (AI) has shown high success rates in classification tasks, it remains uncertain whether its use significantly enhances the potential for early warning of impending problems.
203
29 Jan 2024
Topic Review
Firm Size and ESG Risk in Banking Industry
Although environmental, social, and governance (ESG) risk is likely determined by a wide array of economic, social, and environmental factors in the case of banks, one of them—i.e., the company size—seems particularly interesting and worth being investigated. Overall, the specificity of the banking industry creates strong incentives for increasing the size of business activity, resulting not only from substantial economies of scale and scope, but also from additional competitive advantages and economic benefits arising from the “too big to fail” (TBTF) status assigned to the largest, systemically important institutions. On the one hand, larger banks may be expected to outperform smaller ones in the area of ESG challenges, as they are usually able to engage more resources and sophisticated knowledge-based management tools to address related concerns. They are also typically under more pressure from equity investors, regulators, and other major stakeholder groups to comply with ESG principles in order to legitimize their strategies and business decisions. On the other hand, however, as banks grow larger, their overall ESG risk exposure also builds up due to more numerous and more complex interactions with their external and internal stakeholders.
202
22 Jan 2024
Topic Review
Human Capital Management and Business Performance
Human capital (HC) is a key factor of the performance and competitiveness of enterprises. HC as an element of intellectual capital, efficiency of invested capital and efficiency of human capital positively affect firms' return on equity (ROE) and business performance.
201
25 Jan 2024
Topic Review
Status Quo of 17 UN SDGs in Vietnam
The United Nations cautions that the Sustainable Development Goals may not be met by 2030, as COVID-19, the financial and energy crises continue to take a toll. Developing nations are grappling with many challenges, including sluggish economic growth, surging inflation, widespread supply chain disruptions, mounting debt, and declining job prospects. Governments, policymakers, and businesses need to develop specific strategies to address these issues.
194
28 Feb 2024
Topic Review
Country Risk and Financial Stability
An efficient legal and regulatory framework is essential to complement the capital buffer against country risk. Policies must be introduced to reduce country risk to enable African banks to adequately support the African economy in good and challenging times. Overall, country risk remains a threatening factor for bank stability, and consequently, banks need adequate capital to reduce the impact of country risk on bank stability in Africa.
192
24 Nov 2023
Topic Review
Village Business Sustainability in Indonesia
Village-owned enterprises are expected to be a forum for village business groups to develop their economic potential. The village-owned enterprises runs a business that resembles the business fields of the villagers. This situation has unconsciously created a sense of competition for both parties. The atmosphere of competition between the two business entities has the potential to hinder the growth of the village’s local economy. Village-owned enterprises evaluate their business activities and build a cooperation network for the sustainability of rural businesses.
181
28 Sep 2023
Page
of
21
Featured Entry Collections
>>
Featured Books
>>
Encyclopedia of Social Sciences
Chief Editor:
Michael McAleer
Encyclopedia of COVID-19
Chief Editor:
Stephen Bustin
Encyclopedia of Fungi
Chief Editor:
Luis V. Lopez-Llorca
Encyclopedia of Digital Society, Industry 5.0 and Smart City
Chief Editor:
Sandro Serpa
Entry
Video
Image
Journal
Book
News
About
Log in/Sign up
New Entry
New Video
New Images
About
Terms and Conditions
Privacy Policy
Advisory Board
Contact
Partner
ScholarVision Creations
Feedback
Top
Feedback
×
Help Center
Browse our user manual, common Q&A, author guidelines, etc.
Rate your experience
Let us know your experience and what we could improve.
Report an error
Is something wrong? Please let us know!
Other feedback
Other feedback you would like to report.
×
Did you find what you were looking for?
Love
Like
Neutral
Dislike
Hate
0
/500
Email
Do you agree to share your valuable feedback publicly on
Encyclopedia
’s homepage?
Yes, I agree. Encyclopedia can post it.
No, I do not agree. I would not like to post my testimonial.
Webpage
Upload a screenshot
(Max file size 2MB)
Submit
Back
Close
×