Nowadays banks are faced with an increased level of doubtful debts. This research examines some firm- market- and industry-related factors that can be used to explain the level of doubtful debts. Some moderating factors (type, size and duration of the loan) are also considered. The sample is...

Purpose – This paper examines the evolution of costing process during the past thirty years. More specifically, the technological developments that have affected industrial firms are analysed, focusing on the type of production and the innovations that have been developed and affected costing...

Purpose - This paper examines the evolution of costing process during the past thirty years. More specifically, the technological developments that have affected industrial firms are analysed, focusing on the type of production and the innovations that have been developed and affected costing...