Latest Communications of International Proceedings articles

Competition is one of the basic foundations of a free market economy, being at the same time the basis of freedom of economic activity. Competition has a positive impact not only on professional entities, motivating them to develop, but also on consumers, who, thanks to…

The modern economy is characterized by high volatility, and doing business under the current conditions is becoming an increasingly difficult task. Under such conditions, the competitive advantage of enterprises is gaining new importance, as a key tool for creating economic security for enterprises, especially in…

The paper delves into the efficacy of financial statements, scrutinizing the quality determinants and the role of fair value in financial reporting. It argues that while accounting standards aim to enhance the quality of financial statements for better capital market decisions, the real challenge lies…

In today's developing economy, it is clear that technology and human knowledge are creating new opportunities. The issue is not whether we use Artificial Intelligence (AI) systems, but how we value the assets generated by AI, how it interacts with the firm's Intellectual Capital (IC)…

Financial management in modern enterprises becomes particularly important in crisis conditions. Many years of experience of scientists and researchers indicate that attention to the proper relations between the capital structure and the asset structure is the key to the success of an enterprise and a…

The focus of this study is to investigate the methods by which entrepreneurs make management accounting decisions related to output management, such as planning, investment and resource allocation. Dissemination and application of knowledge is a fundamental aspect of the study.The focus of this discussion is…

This work aims to analyze the impact that companies' investment has on some Euronext stock returns. To this end, a sample of companies was collected from the Amsterdam, Brussels, Paris, and Lisbon stock exchanges between the years 2017 and 2022, using the Generalized Method of…

In today's business world, local businesses are under constant pressure to reduce costs and streamline operations. As the Chairman of the Board of a medium-sized German company, I experience on a daily basis how important financial controlling has become in the financing of companies of…

The aim of the study was to find out the opinions of accountants, people professionally involved in finance, managers of business units and working in other departments of business units on the accounting regulations in force in Poland. A large part of the regulations governing…

The International Accounting Standard (IAS) 27 should be used in the presentation of separate financial statements (SFS) for entities listed on regulated markets within the European Union (EU) that adopt the standards issued by the International Accounting Standards Board (IASB) as adopted by EU (hereinafter…