n this paper we argue that very high marginal labor income tax rates are an effective tool for social insurance even when households have preferences with high labor supply elasticity, make dynamic savings decisions, and policies have general equilibrium effects. To make this point we construct...

English Abstract: The study aims to explore the creative accounting methods and practices used in Libyan commercial banks, and then to identify the effectiveness of the internal audit function in limiting these methods and practices. To achieve the aims of the study, the descriptive analytical...

English Abstract: The scientific work presents an analysis of the quality of life of the Russian population on the basis of national and international statistical sources. The aim of the study is to develop recommendations to improve the standard of living and the quality of life of the...

English Abstract: Sometimes, based on the dynamics of trading volume, it is possible to judge changes in investor sentiment with a greater reliability than when analyzing quotes. Despite this, there are practically no investigates the dynamics of the trading volume of shares when the issuer...

English Abstract: The objective of this study is to investigate the extent to which earning management is ethical from the perspective of the financial statements’ users. Corporate scandals and bankruptcies that are witnessed worldwide were in conjunction with earning management practices....