Eurasian Economic Perspectives

Part I Accounting/Audit.- The Impact of Free Cash Flow on Firm’s Performance: Evidencefrom Malaysia.- The Analysis of the Appliance of Fair Value Concept in CroatianCompanies from Real Sector.- The Link Between Accounting Measures of Biological Assets andFinancial Standing of the Agricultural Enterprises: Evidence from Lithuania.- The Impact of Fair Value Concept Appliance on Corporate Profit Tax: Case of Croatian Companies from Real Sector.- Part II Empirical Studies on Emerging Economies Effect of the Time to Maturity on the Risk of the Covered Call Strategy.- In Search for a Connection of Selected Variables on the Formation of Tax Gap in Personal Income Tax: The Example of Poland.- Penalised Quantile Regression Analysis ofthe Land Price in Japan by Using GIS Data.- The Effect of Fixed Investments on Lithuanian Economy.- New Empirical Evidence on the Purchasing Power Parity from VISEGRAD Group Countries.- Part III Finance The Strategic Rationale of Mergers and Acquisitions on Emerging Markets: Evidence from Romania.- The Influence of a Group Purchasing Organization on the Management of Company Receivables.- Anonymity in Cryptocurrencies.- Preferences of Individual Investors from Different Generations in Poland in Terms of Socially Responsible Investments.- Deposits as a Key Source of Financing Cooperative Banks: The Deposit Activities of a Group Cooperative Banks in Poland.- Economic Analysis of Recent Laws on Corporate Reorganization Methods in Hungary.- Part IV Public Economics.- The Impact of Legislative Policies on the Judicial Reorganization Procedure and the Risk of Illegal Financing in Romania.- Socioeconomic Determinants of Health Status Among Older Adults in Poland.- The Strategic, Cognitive, and Institutional Perspectives of Transparency: The Meijer’s Model Applied to Italian Local Government.- The Role of South African Universities in Driving Sustainable Development: The Student’s Perspective.- Part V Regional Studies.- The Economics of the European Union from the Efficiency and Fairness Viewpoints.- Stages of Development Hypothesis in a Globalised World.- The Economic Specificity of US Foreign Direct Investments toSelected European Union Countries.- Rational Choice and Market Behavior.- The Composition of the European Parliament During the 2019–2024 Term in Light of Legal Provisions and the Rules of Fair Distribution.- Long Cycles Versus Time Delays in a Modified Solow GrowthModel