Latest Communications of International Proceedings articles

The main aim of the paper is to find out ex-post whether and to what extent earnings management was used in the selected companies, namely in companies, which in accordance with the applicable insolvency legislation of the Slovak Republic are or have been in a…

In the present in higher education are identified and implemented new learning methods adapted to the transformations of the society and to the specific needs of the new generation - Generation Z. The leaning methods  that are innovative based on technology are used to ensure…

This paper aims at identifying and bridging the gaps in the presentation of financial statements in the banking sector in Nigeria. Financial statements in the financial sector do not properly highlight the importance of human capital resources and its role in the success of any…

Reflecting the high complexity, diversity and uncertainty of business and economic conditions, and acknowledging the trend of boundaryless organisations and economic-social systems, we have to move from stakeholder management to stakeholder accountability to let us operate in the turbulent, chaotic environment of the Anthropocene. The…

Given that the importance of stabilization of the agency theory as a base to organize the relationship between the shareholders "the origin" and the management "the agent" in the business environment nowadays, this study aimed to identify the impact of the chief executive officer "CEO"…

 The paper reveals the theoretical aspects and practical components of expanding the potential of the digital educational environment in Russia. The author substantiates the relevance and necessity of expanding the potential of the digital educational environment in the country, examines the features of the development…

Risk is inherent in all kinds of financial intermediation. A financial organization's sustainability and success depend much on how efficiently the organization can manage its risks. Risk management plays a pivotal role in ensuring better returns to shareholders and providing a stable overall financial system.…

We used the Bourdieu theory to study the Russian stock market as a new social field, where social forces are represented by agents, groups, organizations. Empirical base is the original sociological researches, conducted in Russia in 2006-2018.This article defines the stock market as a social…

Purpose: The study aims to preliminarily identify the key factors limiting the implementation of automatic entry of electronic accounting documents regarding public procurement into the AIS system of the local government unit under examination. Design/methodology/approach: The research is a qualitative descriptive study incorporating the case…

Diversity in management affects business policies such as dividend policy and other financial, R&D or investment decisions. Prior studies have observed that certain workforce demography has a more prudence tendency and recognise bad new earlier than other counterparts. The study investigated the national diversity and…