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Journal of Accounting and Economics Studies (JAES) is a peer reviewed, open access scholarly journal dedicated to the rapid publication of high quality original research articles as well as review articles in all areas of accounting and economics. The research studies contained in JAES are the areas of Finance and Banking, Tax, Entrepreneurship, Management, Accounting as well as other economic fields both regional and global issues. The targets of accounting scientific media are academics, practitioners, students, both governmental and non-governmental institutions. This journal article is published every six months, namely in January and July (2 issues per year).