In this paper we make a two-fold contribution. We first examine the impact of agricultural subsidies on Greece, using a detailed, micro-panel dataset for four years, 2008, 2010, 2012, and 2014. Our analysis is illuminating at least two aspects of subsidies: first, it suggests that an incentive...

Purpose - The main purpose of the article is to justify an alternative approach to assessing the level of financial security of the enterprises based on use the model of modified and adjusted financial statements. Research methodology - The following methods of general theoretical and empirical...

Even though agricultural activities have always had to face systemic risk, increasing uncertainty linked to market conditions, policy revision and climate change require the adoption of extensive, functional and informed risk management strategies. Our study aims to investigate north-eastern...

By analyzing the pros and cons of the US farms taxation methodologies, this paper aims to suggest that best practice of taxing farms in transition economies would be consistent with a multiple of cash flow valuation approach and suggests that a liquid market for agricultural insurance can be...

The agricultural yield is affected by several risks, main of them are not controllable by humans. For this reason, the CAP has established several interventions to help guaranteeing a stable and appropriate income to farmers. One of the main policy interventions established in the current CAP...

This article investigates dairy farm investment behaviour and the presence of soft budget constraints in the dairy farms of Baltic and Central European transition countries - Estonia, Hungary and Slovenia - using individual dairy farm accountancy panel data for the years 2007–2015. The...

The agricultural sector in developing countries like Nigeria is characterized by low productivity, driven partly by low use of modern agricultural technologies. Poor access to credit is seen as a key barrier to adoption of these technologies. Policy discourses and literature often associate...