Finance, Accounting and Business Analysis
Finance, Accounting and Business Analysis

Finance, Accounting and Business Analysis (FABA) is an international, double-blind peer-reviewed, open access electronic journal established in 2019. The journal provides an open platform for academic debate and exchange of ideas among researchers, practitioners, and policy makers on contemporary issues in finance, accounting, business analysis, and related areas, with a particular emphasis on internationally relevant research connecting European, Asian, and African perspectives.

Since June 2024, the journal has been owned and published by the University of National and World Economy (Sofia, Bulgaria). The journal is jointly managed by the Institute for Economics and Politics and the Department of Finance at the University of National and World Economy, in cooperation with the Monetary Research Center at the University of National and World Economy. The journal is published by Academic Publishing UNWE.

Finance, Accounting and Business Analysis (FABA) aims to publish high-quality, original and unpublished scholarly research in finance, accounting, business analysis, and closely related fields, with a distinctive international orientation and particular attention to studies that connect European, Asian, and African academic and professional perspectives. The journal seeks to provide a platform for theoretically grounded, empirically robust, and practically relevant research that addresses financial, accounting, business, and economic issues across different institutional, regulatory, and market contexts. FABA especially welcomes contributions that offer comparative, cross-country, regional, or internationally relevant insights, including studies focused on emerging markets, transition economies, developing economies, and economies undergoing financial, accounting, regulatory, or institutional transformation. Through this international and applied focus, the journal aims to support evidence-based decision-making, encourage scholarly exchange among researchers and practitioners from different regions, and contribute to the development of knowledge in finance, accounting, business analysis, and related economic fields. Building on the international academic networks and partnerships of the University of National and World Economy, including long-standing cooperation with institutions and scholars from Europe, Asia, and Africa, FABA encourages scholarly contributions that foster cross-regional academic dialogue.

Editors-in-Chief

Yanko  Hristozov, Associate Professor, Dr., University of National and World Economy, Bulgaria

Gergana Mihaylova-Borisova, Associate Professor, Dr., University of National and World Economy, Bulgaria

Associate Editor-in Chief

Tulus Suryanto, Professor, Dr., Universitas Islam Negeri Raden Intan Lampung, Indonesia

Board of Editors

Presiana Nenkova, Professor, Dr., University of National and World Economy, Bulgaria

Rumen Brusarski, Professor, Dr., University of National and World Economy, Bulgaria

Zornitsa Yordanova, Professor, D. Sc., University of National and World Economy, Bulgaria

Daniela Feschiyan, Professor, Dr., University of National and World Economy, Bulgaria

Borislav Borisov, Professor, D. Sc., University of National and World Economy, Bulgaria

Silvia Trifonova, Professor, Dr., University of National and World Economy, Bulgaria

Dimiter Nenkov, Professor, Dr., University of National and World Economy, Bulgaria

Zornitsa Yordanova, Associate Professor, Dr., University of National and World Economy, Bulgaria

Jeko Milev, Associate Professor, Dr., University of National and World Economy, Bulgaria

Petar Chobanov, Associate Professor, Dr.,University of National and World Economy, Bulgaria

International Editorial Board

Nikolay Nenovsky, Professor, D.Sc., CRISSEA, University of Picardie Jules Verne, France\

Hamed Nozari, Professor, Dr., Islamic Azad University, United Arab Emirates

Petko Kalev, Professor, Dr., La Trobe University, Melbourne, Australia

Dora Marinova, Professor, Dr.,Curtin University, Perth, Australia

Janek Ratnatunga, Professor, Dr., Institute of Certified Management Accountants, Clayton, Australia

Ravinder Rena, Professor, Dr., North-West University, Potchefstroom, South Africa

Salih Turan Katircioǧlu, Professor, Dr., Eastern Mediterranean University, Famagusta, Turkey

Tatiana Epifanova, Professor, Dr., Rostov State University of Economics, Russian Federation

Ivan Manev, Professor, Dr., The University of Maine, The United States of America

Natalia Vovchenko, Professor, Dr., Rostov State University of Economics, Russian Federation

Emilia Campeanu, Professor, Dr., Bucharest University of Economic Studies, Romania

Yulia Chernysheva, Professor, Dr., Rostov State University of Economics, Russian Federation

Mihaela Herciu, Professor, Dr., Universitatea Lucian Blaga din Sibiu, Sibiu, Romania

Fazıl Gökgöz, Professor, Dr., Ankara Universitesi, Ankara, Turkey

Mehmet Mercan, Professor, Dr., Hakkari Universitesi, Turkey

Jovan Zafiroski, Professor, Dr., University “St. Cyril and Methodius” in Skopje, The Republic of North Macedonia

Mihaela Iacob, Associate Professor, Dr., Bucharest University of Economic Studies, Romania

Abdul Razak Hadi, Associate Professor, Dr., UniKL Business School, Universiti Kuala Lumpur, Malaysia

Hassan Alaaraj, Dr., University Utara Malaysia, School of Economics, Sintok, Malaysia

Managing Editor:

Angel Angelov Dr., University of National and World Economy, Bulgaria

Technical Assistant:

Darina Koleva Dr., University of National and World Economy, Bulgaria