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Capital Investments as a Basic Prerequisite for the Investment Security of the State

JOURNAL ARTICLE published 2023 in Oblik i finansi

Authors: Oleksandr Petruk | Zhytomyr Polytechnic State University, Zhytomyr, Ukraine | Habriella Loskorikh | Viktoriia Khvist | Ferenc Rakoczi II Transcarpathian Hungarian College of Higher Education, Berehove, Ukraine | Zhytomyr Polytechnic State University, Zhytomyr, Ukraine

Profitability Moderates the Effect of Firm Size, Leverage, and Liquidity on Financial Distress

JOURNAL ARTICLE published 2023 in Oblik i finansi

Authors: Rido Luspratama | Universitas Prima Indonesia, Medan, Indonesia | Yusuf Ronny Edward | Namira Ufrida Rahmi | Universitas Prima Indonesia, Medan, Indonesia | Universitas Prima Indonesia, Medan, Indonesia

Fundamental Concepts of Integrated Reporting

JOURNAL ARTICLE published 2023 in Oblik i finansi

Authors: Olga Usatenko | Dnipro University of Technology, Dnipro, Ukraine

The Effect of Information Technology, Competence and Independence on Audit Quality with Motivation as a Moderating Variable

JOURNAL ARTICLE published 2023 in Oblik i finansi

Authors: Safa Rifha Atul Mahmuda Arpan | Hasanuddin University, Makassar, Indonesia | Haliah Haliah | Nirwana Nirwana | Hasanuddin University, Makassar, Indonesia | Hasanuddin University, Makassar, Indonesia

The Evolution of Management Accountants’ Digital Skills in Industry 4.0: A Qualitative Approach

JOURNAL ARTICLE published 2023 in Oblik i finansi

Authors: Sinziana-Maria Rindasu | Bucharest University of Economic Studies, Bucharest, Romania | Ioan Dan Topor | Liliana Ionescu-Feleaga | 1 Decembrie 1918 University, Alba Iulia, Romania | Bucharest University of Economic Studies, Bucharest, Romania

Evolution of Approaches to the Interpretation of the Essence of Wages and Its Functions in Modern Economic Conditions

JOURNAL ARTICLE published 2021 in Oblik i finansi

Authors: Nataliia Bondarenko | Oles Honchar Dnipro National University, Dnipro, Ukraine | Alina Krainiak | Oles Honchar Dnipro National University, Dnipro, Ukraine

Improvement of State Financial Control: Praxeological Approach

JOURNAL ARTICLE published 2022 in Oblik i finansi

Authors: Serhii Bardash | National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

The Impact of Efficiency Audit on the Functioning of Enterprises in the Conditions of Sustainable Development

JOURNAL ARTICLE published 2022 in Oblik i finansi

Authors: Yuliіa Kriher | Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine

Accounting and Analytical Support of Audit at Logistics Enterprises as an Effective Method of Risks Prevention

JOURNAL ARTICLE published 2022 in Oblik i finansi

Authors: Svitlana Honcharuk | Ivan Franko National University of Lviv, Lviv, Ukraine | Bohdana Senyshyn | Ivan Franko National University of Lviv, Lviv, Ukraine

Budget Absorption Phenomena: Evidence from Education Quality Assurance Institutions

JOURNAL ARTICLE published 2023 in Oblik i finansi

Authors: Elok Heniwati | Universitas Tanjungpura, Pontianak, Indonesia

Conceptual Principles of Staffing Internal Audit Units in State Authorities

JOURNAL ARTICLE published 2023 in Oblik i finansi

Authors: Tatiana Mishchenko | State Tax University, Irpin, Ukraine

The Impact of Deferred Tax and Tax-to-Book Ratio on Financial Performance of the Sharia Commercial Banks in Indonesia

JOURNAL ARTICLE published 2023 in Oblik i finansi

Authors: Busra Busra | Lhokseumawe State Polytechnic, Lhokseumawe, Indonesia | Yuli Anisah | Yeni Irawan | Syarifudin Syarifudin | Hayatun Nufus | Lhokseumawe State Polytechnic, Lhokseumawe, Indonesia | Lhokseumawe State Polytechnic, Lhokseumawe, Indonesia | Gajah Putih University, Takengon, Indonesia | Lhokseumawe State Polytechnic, Lhokseumawe, Indonesia

Does the CEO’s Payment Increase Shareholder Return in S&P 500 Companies?

JOURNAL ARTICLE published 2022 in Oblik i finansi

Authors: Collins C Ngwakwe | University of Limpopo, Polokwane, South Africa

Integrative Development of Enterprises: Essence and Management

JOURNAL ARTICLE published 2022 in Oblik i finansi

Authors: Alona Goloborodko | State University of Telecommunications, Kyiv, Ukraine

The Perspective of European Globalization and Capitalization of Agriculture in the Post-Covid Period

JOURNAL ARTICLE published 2021 in Oblik i finansi

Authors: Oleh Sokil | Dmytro Motornyi Tavria State Agrotechnological University, Melitopol,Ukraine | Dimitar Zvezdov | Laszlo Vasa | Friedrich-Alexander University Erlangen-Nuremberg, Nuremberg, Germany | Szechenyi Istvan University, Gyor, Hungary

JOURNAL ISSUE published 2022 in Oblik i finansi

The Effect of Culture, Personality Factors, and Religiosity on Auditor's Professional Behaviour

JOURNAL ARTICLE published 2022 in Oblik i finansi

Authors: Nevi Kurniati | Sriwijaya University, Palembang, Indonesia | Yulia Saftiana | Isni Andriana | Sriwijaya University, Palembang, Indonesia | Sriwijaya University, Palembang, Indonesia

The Necessity of Clarification of Basic Accounting Concepts and Development of Ukrainian Accounting Theory

JOURNAL ARTICLE published 2022 in Oblik i finansi

Authors: Serhii Lehenchuk | Zhytomyr Polytechnic State University, Zhytomyr, Ukraine

The Agricultural Sector of Ukraine’s Economy: A Vision of the Financial Context for Achieving the Sustainable Development Goals

JOURNAL ARTICLE published 2023 in Oblik i finansi

Authors: Serhii Petrukha | Kyiv National University of Construction and Architecture, Kyiv, Ukraine | Nina Petrukha | Kyiv National University of Construction and Architecture, Kyiv, Ukraine

Methodology of Expert and Accounting Assessment of Damage and Losses from the War in Ukraine

JOURNAL ARTICLE published 2023 in Oblik i finansi

Authors: Valerii Zhuk | " | Yuliіa Bezdushna | Nataliia Zhuk | Volodymyr Pavlenko | Institute of Agrarian Economics" | National Scientific Centre, Kyiv, Ukraine | "Institute of Agrarian Economics" National Scientific Centre, Kyiv, Ukraine | "Institute of Agrarian Economics" National Scientific Centre, Kyiv, Ukraine | "Institute of Agrarian Economics" National Scientific Centre, Kyiv, Ukraine