Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening Variable

Authors: A. N. Adi,  Magister, Economic Faculty, Brawijaya University, Malang, Indonesia.
Z. Baridwan, Doctor of Philosophy in Accounting, Economic Faculty, Brawijaya University, Malang, Indonesia.
E. Mardiati, Doctor of Philosophy in Accounting, Economic Faculty, Brawijaya University, Malang, Indonesia.

Abstract: Financial statement can show the company management performance after human resource trust. Each public company is obligated to reveal the annual financial report. This research examined correlation Continue reading

Strategic Control over Effective Use of Equity Capital Based on Indicators of the Derivative Balance Sheet

Authors: I. Tsyutsyak, ORCID ID 0000000337511325, Lecturer, King Danylo University, Ivano-Frankivsk, Ukraine.
A. Tsyutsyak, ORCID ID 0000000337511325, Lecturer, King Danylo University, Ivano-Frankivsk, Ukraine.

Abstract: The article exposes essence of strategic control and highlights the need for its identification in the system of internal control. A methodology is developed to draw up a derivative balance sheet and Continue reading

Funding Science in Ukraine: Directions for Change

Authors: A. Sokolovska, ORCID ID 0000000210228215,  Doctor of Economics, Professor, Deputy Director of SESI “Academy of Financial Management” of
National Academy of Sciences and Ministry of Education and Science of Ukraine, Kyiv, Ukraine.

Abstract: The article explores ways of reforming mechanism of funding science in Ukraine and substantiates the requirement to grant subsidies for research and development to the universities on the base of top Continue reading

Prospects for Ukraine in Regionalization and Globalization Processes

Authors: S. Sardak, ORCID ID 0000000247163355, Doctor of Sciences (Economics), Associate Professor, Professor of Economics and National Economy Management Department, Oles Honchar Dnipro National University, Dnipro, Ukraine.
S. Radziyevska, ORCID ID 0000000236807952, PhD in Economics, Associate Professor, Department of Theoretical and Applied Economics,State University for Infrastructure and Technology, Kyiv, Ukraine.

Abstract: The paper focuses on the state of Ukraine’s participation in regionalization and globalization processes. The main goal of Ukraine’s participation in regionalization and globalization processes is to Continue reading

Model of Innovative Development of a Modern Enterprise

Authors: O. Prygara, ORCID ID 0000000257711925, PhD in Economics, Associate Professor, Department of International Economics and Marketing, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine.
T. Nagachevska, ORCID ID 000000028444819X, PhD in Economics, Associate Professor, Department of International Economics and Marketing, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine.

Abstract: The article explores nature and types of models for enterprise innovative development and presents their comparative analysis. The approach is proposed to build up the innovative model of enterprise Continue reading

Interoperability Mechanism between Transport Enterprises and Educational Institutions in Operation of a Vehicle-Logistic Cluster

Authors: М. Kovbatyuk, ORCID ID 0000000211496537, PhD in Economics, Professor, Head of Department of Theoretical and Applied Economics, State University of Infrastructure and Technologies, Kyiv, Ukraine.
V. Shevchuk, ORCID ID 000000017121598X, PhD in Economics, Associate Professor of Department of Theoretical and Applied Economics, State University of Infrastructure and Technologies, Kyiv, Ukraine.

Abstract: In the paper organizational economic mechanism of interaction between transport enterprises and higher education institutes in transport and logistics cluster has been suggested. This mechanism is ba Continue reading

Assessment of Museum Items

Authors: Y. Kaliuha, ORCID ID0000000190577476, Doctor of Economics, Professor, Head of the Department of Accounting and Taxation of National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine.
O. Gerasymenko, ORCID ID0000000245114306, Senior Lecturer, Department of Accounting, National State Tax Service University of Ukraine, Kyiv, Ukraine.

Abstract: The expediency of assessment of museum items on the basis of the degree of exclusiveness (scientific and historical, scientific and artistic, and other scientific and informative value) is substanti Continue reading

Priority of Institutional Factors Ensuring Efficient Performance of the Ukrainian Banking System

Authors: N. Grazhevska, ORCID ID0000000325498055, Doctor of sciences (Economics), Professor, Head of the Department of Economics, Macro- and Microeconomics, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine.
I. Shemahina, economist, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine.

Abstract: The article examines major challenges facing the bank-based structure of financial market and its current status in the Ukrainian economy. The Ukrainian financial market is characterized by an increa Continue reading

Theoretical аnd Methodological Principles to Forecast Labor Potential of a Region

Authors: І. Vakhovych, ORCID ID000000031129203X, Doctor of Sciences (Economics), Professor, Head of Department of Finance, Lutsk National Technical University, Lutsk, Ukraine.
І. Kondius, ORCID ID0000000334167506, PhD in Economic, Associate Professor, Head of Department of Finance, Lutsk National Technical University, Lutsk, Ukraine

Abstract: A regression analysis was used to study the level of a regional labor potential as an integral system, forecast some demographic, economic, environmental and educational indicators in Lviv region. Th Continue reading