On The Assessment of the V-Inverted Shape Pattern for Romanian Government Bond Yields Around Treasury Auctions

In this paper, we intend to provide some theoretical and practical insights on the interdependence between treasury auctions and market yields around auction time. Based on previous research, we investigated the presence of the auction cycle and the corresponding V-inversed pattern of yields in the case of the Romanian sovereign bond market.

Measuring The Quality of Financial Statements After the Conversion To IFRS, Case of Poland

Financial reporting around the world tends toward harmonization. The output of this process is increasing the number of countries that decided to transfer their accounting framework into IFRS. This paper encompasses the study on how the conversion to IFRS has affected the quality of financial statements in Poland.

Measuring The Quality of Financial Statements After the Conversion To IFRS, Case of Poland

Financial reporting around the world tends toward harmonization. The output of this process is increasing the number of countries that decided to transfer their accounting framework into IFRS. This paper encompasses the study on how the conversion to IFRS has affected the quality of financial statements in Poland.

Post Listing IPO Returns and Performance in India: An Empirical Investigation

Objectives: (a) To analyse the performance of Indian IPOs in the short term. (b) To determine the significance of abnormal return of the IPOs. (c) To study the impact of over-subscription, profit after tax, promoters’ holdings, issue price and market returns on IPO performance. Design/ Methodology/Approach: This research paper is based on empirical analysis. All the 52 IPO’s listed in the NSE (National Stock Exchange, India) during the year 2018 to 2020 were considered for the study.

Modification of the State Budget and Tax Policy for E-commerce in the Context of the Global Corona Crisis

The article reveals topical issues of improving the state budget and tax policy for e-commerce entities in the global economic crisis caused by the spread of corona virus infection COVID-19. The purpose of the article is to study the current state of e-commerce in Ukraine and identify possible ways of modifying the state budget and tax policy for e-commerce in the situation of deepening corona crisis.

The Impact of Economy on Mergers & Acquisitions in European Markets

In this context of uncertainties and the unknown based on economic and health crises, one of the ways to save companies is the operation of merger or acquisition of companies. But not all mergers bring the expected results. The economic, political and social context can influence the evolution of the number of mergers.

Takeovers in Software Business – Recap and Days to Come

The article summarizes the last 30 years of the M&A market in the software industry. The authors verify a hypothesis if the takeover strategy is still effective and promising. A dataset of over 18,000 transactions was analyzed. It has been noticed that while company valuations and the S&P 500 index have been increasing over the last decade, the frequency of transactions in the software industry has decreased.