Abstract: The main feature of the twenty-first century could be named as permanent transformation that covers all areas. Payments and money are developing and changing especially fast. Technological evolution and development have led to the emergence of new transaction

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Abstract: The financial decision is rotated around the dividend decision. The objective is to identify the dividend pattern and the management’ views of dividend policy for revealing the present scenario of dividend practices in the capital market of Bangladesh. The pa

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Abstract: The global financial crisis has hit the global business and society hard and has caused a mistrust in the monitoring and control of the banking sector a decade ago. The distrust encouraged supervisory authorities to reinforce the bankruptcy preventive measure

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Abstract: In the audit evidence gathering process, the auditor uses a set of assumptions about audit risk factors and determines the level of material error and misstatement. In practice, questions arise as to how the auditor should avoid making mistakes in shaping its

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Abstract: The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique. Legislation for businesses in creating accounting policies allow to choose the following accounting metho

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Abstract: Recent trends of overall digitalisation challenges to find new approaches and improvement of information formation systems in different spheres. The trends also make impact on the tendency to develop common stereotypes of methods, accounting procedures, repor

Summary: Naujausios visa apimančios skaitmenizacijos tendencijos kelia iššūkius, ieškant naujų būdų taikant ir tobulinant informacijos formavimo sistemas įvairiose srityse. Šios tendencijos taip pat daro įtaką įprastų stereotipų apie apskaitos metodus, apskaitos proce

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Abstract: General economic, mathematical and heuristic study methods were used when analyzing the financial status of companies. In practice, the comparison method is the most widely applied one of all the general economic research methods. When it is applied, the actu

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Abstract: Recently, the publishing house of the Vilniaus University published a monography “VAT: The Core of All Taxes” written by assoc. prof. Egidijus Bikas the Department of Finance, the Faculty of Economics and Business Administration, VU. The selected research pro

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