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...

The present research aims to investigate the roadmap followed by a Romanian University implementing sustainability practices and thus contributing to the United Nations Sustainable Development Goals. Informed by the stakeholder theory lens, the study contributes to the literature by exposing,...

In this paper, we analyze the gender issues that are present in the accounting profession, and more precisely, on the career paths one could follow in the accounting profession and what the underlying reasons are for each option. Our conclusions show that some of the factors that influence women...

Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a liberal profession, is no exception. Starting from...

Considering the increasing number of women entering the accounting profession, it is timely to explore the inequalities that still exist and consider what policy processes continue to forge inequalities between men and women. Through a systematic literature review (SLR) of accounting and...

The main purpose of this study is to analyze the influence of country-level governance on business environment and entrepreneurship for an international large sample of countries for a period of six years (2007-2012). The dimensions of country-level governance at macroeconomic level will be...