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Indexed articles 4,367
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4,367 articles found
American Journal of Economics and Business Management 03 May 2026

Comparative Analysis of National and International Standards Regulating Accounting and Auditing Systems

Amirov Askar Aktamovich
ISSN 2576-5973 Vol. 9 · No. 5 DOI
Abstract. The article provides a comparative analysis of the system of national (IASB) and international (IFRS, IAS) standards regulating the accounting and auditing of liabilities. During the study, seven main differences between national and international standards were identified and directions …
American Journal of Economics and Business Management 03 May 2026

Main Directions for Assessing the Financial Stability of Hududgaz JSC

Shukurillaev, Jahongir Botir o‘g‘li
ISSN 2576-5973 Vol. 9 · No. 5 DOI
Abstract. This article discusses the main factors for increasing the value of enterprises since they are an important goal of the national economy. In world practice, there is no unified approach to the factors influencing the increase in the value of an enterprise. Therefore, in order to increase …
American Journal of Economics and Business Management 02 May 2026

Integration of R&D and Industry as a Foundation for the Localization of Import-Substituting Components in the Republic of Uzbekistan

Navruz-Zoda Bakhtiyor Negmatovich; Alimov Otabek Sayfutdinovich
ISSN 2576-5973 Vol. 9 · No. 5 DOI
Abstract. This research paper analyzes the role of integrating research and development (R&D) with the industrial sector of the Republic of Uzbekistan in the context of forming mechanisms for the localization of import-substituting components and products aimed at ensuring the country’s technol…
American Journal of Economics and Business Management 01 May 2026

The Negative Effects of Creative Accounting Threaten Investment Opportunities for Shareholders in Commercial Banking Institutions

Jabr, Hussein Kadhim; Saudi, Omar Abdullah
ISSN 2576-5973 Vol. 9 · No. 5 DOI
Abstract. In this artical, the sustainability and profitability of commercial banks will be assessed against the backdrop of their importance in ensuring the integrity of international economic structures. Due to their indispensable role in achieving global economic growth, financial institutions m…
American Journal of Economics and Business Management 30 Apr 2026

Institutional Reforms in Uzbekistan's Agriculture and the Stages of Development of Farming Enterprises

Berkinovich, Berkinov Bozorboy
ISSN 2576-5973 Vol. 9 · No. 4 DOI
Abstract. During the institutional and economic reforms gradually carried out in Uzbekistan, farming enterprises are established on lands granted under long-term lease. This has created the foundation for the formation of a class of genuine owners that ensures stability and development in rural are…
American Journal of Economics and Business Management 30 Apr 2026

Foreign Experience in Reducing the Impact of Overtourism in Sustainable Tourism Development

Isrofilov, Firdavs
ISSN 2576-5973 Vol. 9 · No. 4 DOI
Abstract. Overtourism has emerged as one of the most pressing challenges in global tourism management, threatening ecological integrity, local community well-being, and the long-term viability of tourist destinations. This study systematically examines international strategies employed to mitigate …
American Journal of Economics and Business Management 28 Apr 2026

Business Risk Management and Corporate Sustainability in Economic Uncertainty

Abdumalikovich, Bektemirov Abdukhamid
ISSN 2576-5973 Vol. 9 · No. 4 DOI
Abstract. This article analyzes the issues of managing entrepreneurial risks and ensuring the stability of the enterprise in conditions of economic uncertainty. The study covers the main types of risks (financial, operational, market and strategic) and methods of their assessment and management. Al…
American Journal of Economics and Business Management 29 Apr 2026

Strategic and Institutional Aspects of Increasing Competitiveness and Efficiency in the Higher Education System

Ibragimov Aydos Maratovich
ISSN 2576-5973 Vol. 9 · No. 4 DOI
Abstract. This article analyzes the strategic and institutional aspects of increasing competitiveness and efficiency in the higher education system. The study examines trends in the global higher education system, factors determining the competitiveness of universities, management and financing mec…
American Journal of Economics and Business Management 29 Apr 2026

Tourism Service Exports and Their Role in the Economy of Uzbekistan

Toshbolta o‘g‘li, Bakayev Ziyovuddinxon
ISSN 2576-5973 Vol. 9 · No. 4 DOI
Abstract. This article analyzes the development trends of tourism service exports in Uzbekistan and their role in the national economy on the basis of statistical data. The study examines foreign tourist arrivals, the volume of tourism service exports, and their share in the structure of total serv…
American Journal of Economics and Business Management 29 Apr 2026

Ways to Develop the Export of ICT Services in the Digital Economy

Khotamovich, Shermatov Sherzod
ISSN 2576-5973 Vol. 9 · No. 4 DOI
Abstract. This article provides a comprehensive analysis of the development of ICT service exports within the digital economy. The theoretical foundations of service export, its impact on economic growth, and global development trends are highlighted. During the study, the current state of ICT serv…