International maritime shipping is confronted from 2006 onwards with regulation until 2030 by different policy actors (i.e. International Maritime Organization, hereafter IMO), the EU) in order to improve the ecological performance of maritime shipping, and will face more so in the future. Many...

This paper presents the development of start-up companies, their types and potential sources of financing with special emphasis on financing ventures in Croatia. The expected scientific contribution supports the defining stages of development for start-ups, as well as their financing sources at...

This paper presents a review of the past and present upper echelons research with the intention of drawing attention to the need for a change of direction from causal descriptive studies to causal explanatory studies. Review of the extant literature indicates that many of the organizational...

Market situation and business environment of construction companies influence significantly decisions met by this group of entities. These decisions are reflected in financial statements, later on. The evaluation of financial condition, which aims at diagnosing corporate crisis, must not...

The aim of this paper is to study the value relevance of IFRS-based accounting information regarding financial instruments provided by non-financial Romanian groups quoted on Bucharest Stock Exchange for the period 2011-2013. Data from both consolidated and parent-only accounts are tested using...