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our current study aims to highlight the importance of accounting and fair value measurements in accordance with IFRS 9 (Financial Instruments Measurement and Classification) in Private Banks in Iraq and their role in achieving the qualitative financial information in their financial statements. Subsequently, the study…

Topicality: in the modern conditions of management, special attention is paid to improving the effectiveness of personnel management, which is especially important for regional authorities, because the effectiveness of the social and economic development of the entire territory depends on the managerial decisions they make.…

It is well known that the main objective of accounting is to build and report a true and fair view in the financial statements. According to accounting rules, this concept implies the application in good faith of all the principles. However, we cannot overlook the…

The challenges of the modern world and the development of individual economies require the implementation of various types of innovations based on knowledge and technology resources. For this reason, the role of research and development activity – carried out by various entities – has grown…

This article presents an analysis of the literature on monetary policy and equity volatility. The study analyzed and classified 67 articles that were published from between 2010 to end of 2017 in the databases Web of Science, ScienceDirect and Springer. The articles were identified using…

It has been confirmed that organizational culture has a significant impact on facilitating continuous improvement, although it is not clear yet how this impact can be achieved. On the other hand, nonprofit organizations struggle mainly in sustaining resources and increasing the quality of the services…

This study investigates the effects of value-based management framework adoption for assessment of investment attractiveness in one of the most promising developing markets in Russia. One of the most attractive sectors of the Russian economy is selected for the analysis: the retail grocery sector which…

Given its amplitude, the M&A phenomenon appears to restructure industries or to create companies with a size which was unimaginable, not decades but years ago. As a result, there was an obvious preoccupation of the regulatory commissions for controlling these types of concentrations and to…

This study examines the influence of green supply chain practices towards environmental development. There has been an increasing interest among scholars concerning the influence of green supply chain practices towards environmental development in the manufacturing industry due to its vast environmental effect and the rising…

In the spring of 1997, the Supreme Court of Canada (“Court”) rendered a decision  in Hercules Managements Ltd. v. Ernst & Young [1997] (“Hercules”) that left shareholders out in the cold. Ever since the verdict in Hercules was released, the audit profession has been shielded…