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All Topic Review Biography
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
Relationship between Green Finance and Sustainable Performance
Green corporate governance and green finance have a significant impact on corporate social responsibility, which in turn positively affects sustainable performance. Corporate social responsibility significantly mediates the link between green corporate governance and sustainable performance. Meanwhile, corporate social responsibility also mediates the relationship between green finance and sustainable performance. Additionally, top management environmental concern moderates the relationship between corporate governance and sustainable performance significantly, strengthening the impact of corporate social responsibility on sustainable performance.
  • 495
  • 04 Jul 2023
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.
  • 299
  • 18 Feb 2024
Topic Review
Renewable Energy Development in View of Energy Security
The issue of energy security has been the subject of many studies, debates, and discussions. Undoubtedly, geopolitical crises in Eastern Europe and the actions of the EU as part of the continuous development of the EU’s climate and energy policy have contributed to the advancement of discussions in this area. Due to the growing role and importance of energy in the economic systems of individual countries, the need to guarantee energy security is commencing to be regarded as an element of the economic security of the state and therefore, national security.
  • 130
  • 16 Oct 2023
Topic Review
Research Trends on Islamic Finance and Fintech
Due to its devotion to Shariah principles and values, Islamic finance has attracted substantial attention as an alternative to traditional finance. With the increased use of technology in finance, Islamic finance has adapted and integrated financial technology (fintech) to provide its consumers with more efficient and accessible financial services. The rise of fintech has created new possibilities and difficulties for the Islamic finance industry, providing creative solutions to old financial issues while also raising new regulatory and ethical concerns. 
  • 455
  • 15 Aug 2023
Topic Review Peer Reviewed
Revenue Sharing in Professional Sports Leagues
This entry provides a review of economic models of professional sports leagues with and without revenue sharing. These include models that assume profit-maximizing and win-maximizing (sportsmen) club owners. Both approaches predict that revenue sharing will reduce the demand for player talent, depress player salaries, and transfer revenue from large-market to small-market clubs, but they differ on league parity effects. Empirical work has been sparse due to financial data limitations and has not yielded definitive results on the parity issue. Despite the growing awareness of sports economics in the sports industry, the lack of consensus from theoretical models has resulted in sports leagues searching for an optimal revenue sharing policy. The difficulty in providing consistent policy prescriptions in models that incorporate revenue sharing, salary caps, and other league policies has made economic modeling of sports leagues very difficult and complex. While revenue sharing remains an interesting theoretical modeling issue, it has not bridged the gap to real-world league policies.
  • 584
  • 30 Jul 2024
Topic Review
Role of Agricultural Biomass in European Union Countries
The theoretical potential presenting the energy value of all existing agricultural biomass resources in EU countries and the technical potential taking into account agricultural biomass resources that are not used in agriculture. The research was based on Eurostat data for 2019. The conducted research shows that European Union countries are characterized by a significant potential of agricultural biomass.
  • 841
  • 24 Oct 2022
Topic Review
Role of Environmental Accounting
Environmental accounting (EA) can be a way toward solving the issue of environmental degradation and shifting toward sustainable solutions. One of the significant reasons for EA is the role of industrial and commercial activities in environmental contamination.
  • 1.8K
  • 15 Jun 2022
Topic Review
Saudi Arabia’s Ambitious Reform Programme with Vision 2030
Vision 2030 of Saudi Arabia is an important project that mainly targets the reduction in dependency on the oil economy through the growth of non-oil Industries. 
  • 281
  • 15 Mar 2024
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.
  • 322
  • 27 Nov 2023
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