Because open source assets are developed collectively, there is no single source for cost estimates of how much it has taken to develop the technology. There is a great value on open source delopments (OSD), but current legal framework for financial reporting doesn’t allow to report on them...

The intense concentration process taking place in the financial systems of the major countries has attracted substantial attention from stakeholders and academics. The impact of M&A on value creation and efficiency / effectiveness improvements of banks involved appears, on the whole,...

Open source describes practices in production and development that promote access to the end product's source materials, spreading development burden amongst individuals and companies. This model has resulted in a large and efficient ecosystem and unheralded software innovation, freely available...

We examine the effects of corporate social responsibility (CSR) activities on the values of firms. Using a non-parametric regression discontinuity design, exploiting a natural experiment induced by India’s Companies Act 2013, we find investors devalue the stocks of firms that do CSR activities...

The institute of social responsibility is considered as mandatory addition of market and state institutes, since it reduces the transaction costs of the socio-economic system by eliminating discrimination in the relations. One of the most important missions of the state is the formation and...

In this study, we use firm-level data from the 1993 National Survey of Small Business Finances to test the hypothesis that banking consolidation has reduced the availability of credit to small businesses. We find that banks in markets where mergers have occurred are more likely than other banks...

The article is devoted to questions of social responsibility and social activities of higher educational institutions (universities). It is analyzed the theoretical concept of social responsibility of higher educational institutions. It is outlined the role of stakeholders in the acting of...

Most companies set standards and procedures to meet stakeholder expectations. What distinguishes a company ethically responsible by other companies is that shareholders and managers develop standards of business ethics, procedures and reasonable expectations to improve performance, profits to...

The scope of this research is to examine the way Greek companies contribute to the protection of the environment by investigating the CSR reports. In addition, there will be a comparative content analysis of Greek and European companies which will focus on the environmental aspect of the...