This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management. Tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. To investigate this iss...

The present study, wants to highlight and review the most prevalent disease amongst travelers. In the current review, an updated review regarding epidemiology, involved pathogens, and a brief review of current evidence-based guidelines for prevention and treatment of this disease are provided. A distinguishing feature of the current review is the discussion of the impacts of irritable bowel syn...

Some aspects of bank strategic management are defined in the article. Efficiency econometric modelling one leading banks operating at Ukrainian financial market was performed using Statistica and Excel PCs. To establish appropriate correlations, three inputs that were most affected during coronavirus pandemic identified: net interest margin, leverage ratio, profitability personnel costs. There ...

The study is devoted to scientific provisions and principles of economic development construction organizations in modern conditions. Based on the theory development, a retrospective analysis cyclical nature production, main factors directions their interaction are systematized. Economic mathematical modeling real production was carried out. New approaches assessing ensuring effective functioni...