Purpose: The purpose of this paper is to approach, both theoretically and empirically, public sector reporting at European Union (EU) level. It contributes to the accounting harmonisation literature by revealing the actual status of governmental reporting at the national level....

This study focuses on the wide debated concept of bio-economy, underlying its evolution and connection with universities' goal, from the intellectual capital (IC) perspective. It's aim is to highlight the mutual influence of IC disclosures and knowledge management in its ability to foster the...

Our study aims to facilitate a deeper understanding of the factors influencing performance reporting in the specific context of the hybrid higher education system in Romania, a former communist country in Eastern Europe with little experience in managing the notion of public sector performance....

This study investigates the disclosure levels of Romanians listed companies' pre and post the implementation of the European Directive 2014/95 (EUD) in order to explore the effects of the new regulation entered into force in January 2017, under the institutional lens. Moreover, the paper...

This study investigates the disclosure levels of Romanians listed companies' pre and post the implementation of the European Directive 2014/95 (EUD) in order to explore the effects of the new regulation entered into force in January 2017, under the institutional lens. Moreover, the paper...

This study focuses on the wide debated concept of bio-economy, underlying its evolution and connection with universities’ goal, from the intellectual capital (IC) perspective. It’s aim is to highlight the mutual influence of IC disclosures and knowledge management in its ability to foster...

Our study aims to facilitate a deeper understanding of the factors influencing performance reporting in the specific context of the hybrid higher education system in Romania, a former communist country in Eastern Europe with little experience in managing the notion of public sector performance....