https://www.gejournal.net/index.php/APJMMR <p><strong>The journal aims to publish high-quality research articles in the fields of marketing and related areas of management and econometrics. It welcomes papers from both academics and practitioners on conceptual paradigms, academic research, theories, business models, and organisational practices in marketing and management research. The goal of journal is to constitute a qualified and continual platform for sharing studies of academicians, researchers and practitioners. The journal welcomes manuscript submissions from scholars everywhere.</strong></p> <p><strong>ISSN: 2319-2836 </strong></p> <p><strong>Impact Factor: 8.071<br /><br /><em>Impact factor: 8.071 &amp; ResearchBib is open access with high standard indexing database for researchers and publishers.</em><br /></strong></p> <div class="inr_header"> <h1>JOURNAL INDEXING</h1> </div> <div class="inr_con_cont"> <ul class="jr_ind_li"> <li>WZB-Wissenschaftszentrum Berlin für Sozialforschung</li> <li>Open J-Gate, INDIA</li> <li>ISSN: https://portal.issn.org/resource/ISSN/2319-2836</li> <li>Electronic Journals Library-University Library of Regensburg</li> <li>Zeitschriftendatenbank-ZDB:German Journal Databank</li> <li>Global Impact Factor: http://globalimpactfactor.com/asia-pacific-journal-of-marketing-management-review/</li> <li>SJIF Impact Factor: http://sjifactor.com/passport.php?id=21484</li> <li><a href="https://scholar.google.com/">Google Scholar </a></li> </ul> </div> <p> </p> Green Earth Research Network (GERN) en-US ASIA PACIFIC JOURNAL OF MARKETING & MANAGEMENT REVIEW ISSN: 2319-2836 Impact Factor: 8.071 2319-2836 https://www.gejournal.net/index.php/APJMMR/article/view/2924 <p>This article provides an extended analysis of enterprise investment attractiveness as a multidimensional economic category shaped by internal, external, institutional, and digital determinants. It explores theoretical approaches to investment attractiveness and its interrelation with risk, competitiveness, and investment climate. Special attention is given to financial stability, innovation capacity, corporate governance, ESG principles, and digital transformation. The study systematizes the key factors of investment attractiveness and emphasizes the necessity of a comprehensive assessment framework. The findings contribute to improving investment decision-making efficiency and supporting strategic enterprise development.</p> Avazkhonov Khondamir Copyright (c) 2026 GEJournals https://creativecommons.org/licenses/by-nc-nd/4.0 2026-04-30 2026-04-30 15 04 1 4 https://www.gejournal.net/index.php/APJMMR/article/view/2927 <p>The audit of liabilities is considered one of the most significant areas of modern auditing practice because liabilities directly affect the financial stability, solvency, and investment attractiveness of enterprises. In recent years, the rapid development of international financial markets, the expansion of credit operations, and the growth of corporate obligations have increased the importance of reliable liability accounting and auditing systems. This article examines theoretical and practical issues related to the audit of liabilities in corporate entities based on International Standards on Auditing (ISA) and International Financial Reporting Standards (IFRS). The study highlights the international and national relevance of liability auditing using statistical indicators and analytical data. The literature review summarizes the scientific views of three foreign and three local scholars regarding the essence and methodology of liability auditing. The analysis and results section evaluates current audit procedures, internal control mechanisms, audit risks, and analytical approaches in liability auditing. In addition, practical recommendations are provided for improving audit efficiency through digital technologies, risk-oriented audit models, and analytical procedures. The study concludes that improving liability auditing contributes significantly to ensuring transparency of financial reporting, preventing financial fraud, enhancing investor confidence, and strengthening corporate governance systems. The findings may serve as a scientific and methodological basis for auditors, researchers, higher educational institutions, and corporate management structures.</p> Ochilov Farxodjon Shavkatjon ugli Odilov Sunnatbek Otabek ugli Copyright (c) 2026 GEJournals https://creativecommons.org/licenses/by-nc-nd/4.0 2026-04-30 2026-04-30 15 04 5 10