New Standards of Quality Management in Audit. The Risk-Based Approach by O. E. Lubenchenko, S. V. Shulha, M. D. Korinko

“…Failure to ensure the quality of audit tasks is a reason to mislead users of financial statements of enterprises and auditorsʼ conclusions, does not warn users about financial problems and the possibility of bankruptcy, especially in socially significant companies. …”
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Overcoming ambiguity in assessing the financial sustainability of Crimean hospitality companies for anti-crisis management by V. A. Malyshenko, K. A. Malyshenko

“…Systemic destabilization of active investment outwardly looks the same as the end-of-life bankruptcy crisis, which significantly distorts the perception of potential investors in the industry in general. …”
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The Importance of Policy Neutrality for Lowering Greenhouse Gas Emissions by Trevor Tombe, Jennifer Winter

“…Second, we propose a compensation scheme to firms covered by the regulation to prevent bankruptcy. These modifications can bring the cost of intensity standards closer to flat energy taxes. …”
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The Effects of Regional Water Resource Allocation in Integrated Water-Economy- Environment Index on Sustainable Economic Growth of Iranian Provinces by Mohammad Hadi Akbarzadeh, Masoud Khodapanah, Mansour Zarra-Nezhad

“…AbstractIntroduction: Despite the consensus among all experts that water bankruptcy will be the main development challenge in Iran for the coming decades which can threat Iran's regional development and food security; there is still no integrated water-economy-environment index system for allocation of water resources in Iranian provinces. …”
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A Strategy for the Implementation of the Compliance System in the Activities for Maritime Transport Enterprises by Vorkunova Olha V., Yarovа Nina V., Yarovyi Viktor I., Kotsiubenko Kateryna O.

“…The important role of analysis is explained by the ability to evaluate the results and develop a strategy and tactics for the development of the enterprise, anticipate risks and prevent eventual bankruptcy. Strategy is a complex and powerful weapon with which a modern firm can withstand the conditions of a changing environment; this is a tool that can provide a serious help to an enterprise caught in conditions of instability. …”
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Effective risk management in the shadow of COVID-19 pandemic: The evidence of Indonesian listed corporations by Jun Huang, Bienmali Kombate, Yun Li, Konan Richard Kouadio, Peijun Xie

“…While debt amount and age may affect corporate credit score, ERM practices led the indebted corporation to the flexibility of debt refinancing or/and restructuring, which offers them the ability to prevent bankruptcy and adapt to the changes while operating efficiently. …”
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МОНІТОРИНГ ІМОВІРНОСТІ БАНКРУТСТВА В СИСТЕМІ ВНУТРІШНЬОГО АУДИТУ ПІДПРИЄМСТВ ТОРГІВЛІ by A. O. Semenets

“…Запропоновано оцінку ймовірності банкрутства підприємств торговельної галузі проводити з використанням 7-факторної авторської моделі, в якій Pb (Probability of bankruptcy) враховує такі важливі для аналізу фінансового стану та ефективності діяльності торговельної діяльності показники, як: оборотність запасів; питома вага запасів в активах підприємств торгівлі; індикатори динаміки та якості дебіторської заборгованості; показники чистої рентабельності та платоспроможності підприємства; фактична характеристика кількості спожитих ресурсів, віднесених на витрати; критерії ефективності застосування ресурсного потенціалу. …”
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Divergence of some socio-economic indicators between rural and urban areas in Slovakia by S. Buchta, Z. Štulrajter

“…The worst affected are the regions of Eastern and south of Central Slovakia which suffer from the underdeveloped economic infrastructure, lower level of education, bankruptcy of the dominant industrial employers and a large share of agrarian population, where impact of transformation measures was the most severe. …”
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INSTRUMENTATION OF INFORMATION AND ANALYTICAL RESOURCES OF PRODUCTION ORGANIZATION IN INDUSTRIAL ENTERPRISES by Haievska Larysa

“…The use of morally and physically obsolete equipment or the use of labor resources of poor quality and suitability leads inevitably to the crisis phenomena of the organization, the failure to overcome it creates the preconditions for bankruptcy. Solving these problems is impossible without the use of information and software resources to ensure the implementation of production and technological processes and the synthesis of different levels of automation of information flows. …”
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Foreign Exchange Committee Master Agreements as International Contractual Standards for Foreign Exchange Derivatives by A. P. Klementyev

“…Although Russian court, with a high degree of probability, will recognize the choice of governing law made by the parties to the relevant master agreement published by FXC, the enforceability of collateral and close-out netting provisions amidst the bankruptcy of a Russian entity is not secured due to non-recognition of FXC documentation by the Russian authorities.DISCUSSION AND CONCLUSIONS. …”
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Content

“…Anna Szychta, Halina Waniak-Michalak, Od Zespołu Redakcyjnego – Editorial 7 Leszek Borowiec, Koszty i korzyści finansowe wdrożenia robotyzacji wy-branych procesów w rachunkowości – The cost-benefit of robotizing selected accounting processes 11 Małgorzata Czerny, Sens i możliwość zastosowania elementów buddyj-skiej edukacji etycznej w nauczaniu etyki rachunkowości w chrześcijań-skim kręgu kulturowym – The meaning and possibility of applying elements of Buddhist ethical accounting education in the Christian cultural circle 27 Olga Grzybek, Czynniki kształtujące poziom ujawnień obligatoryjnych o wartościach niematerialnych polskich spółek giełdowych  Factors that influence the disclosure of mandatory intangible assets by Polish listed companies 49 Paweł Kopczyński, Prognozowanie upadłości polskich przedsiębiorstw za pomocą azjatyckich modeli wielowymiarowej analizy dyskryminacyjnej – Bankruptcy risk assessment of Polish listed companies using Asian multiple discriminant analysis models 69 Roman Kotapski, Przegląd dorobku z zakresu rachunkowości zarządczej i controllingu magazynu „Controlling i Zarządzanie” w latach 2015–2022 – Review of the literature on management accounting and controlling published in the journal “Controlling i Zarządzanie” from 2015 to 2022 97 Ze współpracy z zagranicą / International cooperation Diana Bachtijeva, Daiva Tamulevičienė, Comparing earnings management and creative accounting. …”
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Small business in construction: new products and new markets by Natal’ya Yas’kova, Anna Kolomijec, Boris Pivovarov

“…Preventive measures that prevent the expansion of the latter and support small businesses have not been able to stop the bankruptcy of small and medium-sized enterprises and have not yet led to the desired results in terms of the recovery rate of business and investment activity in the small business segment. …”
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Quantifying and visualizing risk in the garment manufacturing supply chain by Braud, Jason Alexander, 1984-, Gong, Siqi

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Assessing the impact of regulation and deregulation on the rail and trucking industries by Lowtan, Donavan M. (Donavan Mahees), 1975-

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US airline industry trends and performance 1999-2004 : analysis of Form 41 data by Strina François

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Redevelopment of southern mill towns : a study of Georgetown, South Carolina by Morgan, Robert L. (Robert Lafaye), 1975-

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Price competition in the top US domestic markets : revenues and yield premium by Pyrgiotis, Nikolas

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Commercialization strategies for emerging technologies : wireless power in the market for external power adapters by Tseng, Ryan

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Determinants of financial well-being among young employees in Malaysia by Sabri, Mohamad Fazli, Zakaria, Nurul Farhana, Abdul Rahim @ Abdul Wahab, Husniyah, Othman, Mohd Amim

“…By understanding more about the factors that hindering and promoting the financial well-being, it is hoped to help young employees to become financial prudence and in the long-run could decrease the number of young employees declared bankruptcy.…”
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Quality of information and SME financial structure: Malaysian evidence by Abdul Rahman, Azhar, Masor, A. Nurhayati, Hamdan, Mohd Diah

“…Generally, capital structure of a firm may consist of equity or debt or a combination of debt and equity.Modigliani and Miller (1958) argues that, in a ‘perfect’ world, the choice between equity and debt is irrelevant.When taxes and other market imperfections are introduced, only a single optimal financial structure is available, because firms will increase debt financing until the advantage of tax deductibility of interest expenses is counterbalanced by the disadvantages of other market imperfections such as bankruptcy costs (i.e. trade-off theory-TOT).On the other hand, Pecking-order theory (POT), as proposed by Myers (1984) and Myers and Majluf (1984), is based on the assumption that inside management is better informed of the true value of the firm than outside investors.Managers will prefer those sources of funds that are less vulnerable to undervaluation resulting from information asymmetries. …”
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