The purpose of this paper is to investigate the impact of ISO 9001, ISO 14001 and OHSAS 18001 certification on the financial performance of Romanian companies listed on the Bucharest Stock Exchange (BSE). Based on audited financial statements of a population of 67 non-financial companies listed...

This work is licensed under a Creative Commons Attribution 4.0 International License. Decades after the transition processes have spread across Central, Eastern, and South-Eastern Europe (CESEE), the former Soviet Union, and the Baltic, it was interesting to perform the post-transition and...

In the recent years the slowdown in the field of management system certification has been observed. There is a need to try and identify the causes of this phenomenon and the use of exploratory factor analysis may prove a very useful tool. The aim of the article is to identify the factors...

The aim of this paper is to show the importance of accounting information for management, especially in medium-sized companies. Sampling was carried out according to the accidental principle, after which we selected 300 medium-sized and large companies. We used the questionnaire, which was...

The effects of government R&D subsidies can vary across recipient firms, depending on the various characteristics of a firm, potentially including the firm's accounting information quality (AIQ). It has been well recognized that high AIQ helps to reduce information asymmetry between investors...

This study aimed to investigate the nexus between the level of environmental financial accounting practices (EFAP) and cost of capital. The population of this study is 1.188 firm-year observations. However, we excluded 408 firm-year with less than 2 years of information to calculate EFAP, 73...

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic...

This paper provides evidence to show that in the presence of imperfect formal institutions there is both a substitutional and a complementary relationship between accounting information and reputation, an informal institution. Empirical results using a sample of family firms listed in the...

The main purpose of this study was to investigate the relationship between Organizational Learning Capability, ISO 9001 Effectiveness and Financial Performance of Bosnian exporters. Based on literature review, a conceptual model was validated and the hypotheses were proposed. The measurement...

En el trabajo se analizan los niveles de implantación de sistemas de gestión de la calidad (SGC) en empresas del sur de España y norte de Marruecos, y las motivaciones, beneficios o barreras detectadas. Se ha tomado para ello una muestra de 322 empresas. A diferencia de otros estudios,...