According to the classical theory of decision, the risks are also defined phenomena of possible occurrences, but still uncertain socio-human processes. Its effects are harmful, deficient with an actual irreversible character. Signifies the chance or probability of loss or separation of...

In this article, we have used a stochastic frontier approach (SFA) in order to analyse the efficiency and determinants of the manufacturing firms from Central and Eastern Europe. The results reveal that firms from Poland, Czech Republic, Hungary have a higher efficiency than firms from Romania...

In the psychology literature, "choking under pressure" refers to a behavioural response to an increase in the stakes. In a natural experiment, we study the gender difference in performance resulting from changes in stakes. We use detailed information on the performance of high-school students...

In the psychology literature, “choking under pressure” refers to a behavioural response to an increase in the stakes. In a natural experiment, we study the gender difference in performance resulting from changes in stakes. We use detailed information on the performance of high-school...

This article reviews experimental evidence on the effects of policies intended to promote behavior by firms that is more socially responsible and less socially irresponsible. Corporate social responsibility (CSR) can provide firms with opportunities for profit, but changes are likely to increase...

The present study is focused on the contribution of management accounting systems (MAS) in the development of intellectual capital (IC). Based on empirical evidence that supports the proposition that the value creation process is strongly associated to the level of IC, the study also examines...

This paper points out the importance of the financial ratios used in financial diagnosis. Starting from the idea that the financial theory and practice use too many indicators to achieve the financial diagnosis of a company, and that most of the instruments used are relevant only under specific...

The purpose of the study is to provide an overview of export success from a strategic management perspective. The paper empirically tested the relationships between the firm’s export performance, strategic thinking, adaptation to the changing environment and companies’ capabilities. The...