A well-developed system of internal control, with policies and procedures that ensure the authenticity and integrity of assets, is crucial for the prevention of fraud. Fixed assets, which often constitute a large percentage of a company’s assets, can be very vulnerable to fraudulent authorization, recording, and theft. A well-designed fixed asset management system should have internal controls in place that increase the reliability of fixed asset accounting and protect against fraudulent financial reporting and theft. Blockchain technology, with its built-in system of transparency, validation and immutability, can be utilized as an effective tool in improving internal control systems within a fixed asset context. This article explains the fundamental principles of blockchain and describes how blockchain can be used to protect fixed assets against erroneous or fraudulent acquisition, recording, and disposal. The article also points out some of the challenges and limitations of implementing a blockchain system.

Turkeys Healthcare Transformation Program has successfully leveraged Public-private partnerships (PPPs) to address the growing demand for infrastructure funding in the healthcare sector. Before the Covid-19 pandemic struck Turkey, the influx of private capital played a crucial role in expediting the construction and upgrading of healthcare facilities. This timely collaboration between the public and private sectors not only expanded the capacity and capabilities of the healthcare system but also ensured its readiness to address the increasing demands caused by the pandemic. This paper examines the financial aspects of healthcare PPPs in Turkey, shedding light on the economic implications, payment mechanisms, and financial sustainability of these partnerships. By emphasizing the financial mechanisms and hurdles unique to the Turkish situation, the intention of this paper is to provide valuable insights to policymakers, researchers, and practitioners engaged in healthcare infrastructure projects and present viewpoints on the broader debate concerning the long-term viability of PPP models in comparable environments.

Current findings on the effect of gender diverse boards on corporate social responsibility (CSR) are equivocal with some studies demonstrating a positive effect and others reporting a negative or no effect. This paper advances CSR research by studying the impact of board gender diversity on corporate environmental performance and gendered CSR. It compares CSR performance across industrial and creative economy firms. The former tending to be male gender skewed and the latter tending to be female gender skewed promise to more clearly capture the influence of gender on corporate behavior. Our findings indicate creative economy companies perform better than industrial companies on environmental performance and some aspects of gendered CSR such as higher percentages of female managers.

E-accounting service is a term that pertains to electronic accounting, which encompasses accounting systems that use computer technology for the recording and handling of financial data within organizations (Noronha & Kulkarni, 2012). The market for e-accounting services in Vietnam is becoming increasingly vibrant and fiercely competitive among service providers (Vu, 2021). This study aims to evaluate the factors influencing the quality of e-accounting services and subsequently determine the impact of e-accounting service quality on customers repurchase intention through the mediating factor of customer satisfaction. Through a survey of 380 firms that have been using e-accounting services, the study confirms that web design, customer service, security, and fulfillment positively influence the quality of e-accounting service quality. Furthermore, e-accounting service quality has a relatively strong effect on customer repurchase intention. The study also proposes several solutions to encourage e-accounting service quality as a basis for service providers to improve customer satisfaction and intention to repurchase their services.

This paper aims to study the volatility spillover effects as well as the dynamic conditional correlation between stock market returns in China and the U.S. Firstly, the analysis uses a vector autoregression with a bivariate BEKK-GARCH model to capture the asymmetric volatility transmissions between the two markets during the sample of 1996-2019. Then a VAR-DCC-GARCH model is employed to estimate the dynamic conditional correlation between these two market returns. Finally, linear regression and Granger Causality test are conducted to further explore the effect of the U.S policy rates on such correlation. In order to account for the U.S monetary stances during the unconventional period, a combination of Fed fund rates and Shadow rates developed by Wu and Xia (2016) is used as policy rates. The main empirical results suggest (1) evidence of unidirectional volatility spillover from the U.S. to China market but no spillover from China to U.S (2) the dynamics of the conditional correlations from the VAR-DCC-GARCH model exhibit increases in correlation between the stock returns of China and U.S after 2008 financial crisis and recent trade war(3) a linear regression shows that there is negative relationship between U.S policy rates and the dynamic conditional correlation, with the correlation coefficient r=-0.62. Granger Causality test suggests that the U.S policy rates do cause the change of the conditional correlation but not the other way around.

This study aims to investigate the impact of good corporate governance on firms financial performance. First, this study explores the corporate governance emergence. In this part, we introduce the corporate governance concept, and after that, we highlight the principal motives giving birth to this concept, its importance, and its objectives. Second, the study will focus on corporate governance practices. In this part, we examine corporate governances principles, implementation, and determinants. Third, the paper will examine the relationship between corporate governance and firms financial performance. In this part, based on existing research, we will clarify the role of corporate governance in enhancing firm performance. Finally, we summarize how corporate governance plays a significant role by attracting the interest of potential investors, suppliers, and other stakeholders, thus, the economys growth.