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The authors used statistical tools to analyze the relationship of fiscal support instruments and the level of the investment of industrial micro, small, and medium–sized enterprises in comparison to large companies in Poland in the years 2006–2014. The results revealed that there is a...
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This special issue of the journal of Accounting and Management Information Systems groups recent research into reporting by Small and Medium-sized Entities (SMEs) in four countries of Central and Eastern Europe (CEE), namely Poland, Romania, Slovenia and Turkey. SMEs represent the vast majority...
Persistent link: https://www.econbiz.de/10011741386
GRI reporting was created with a dual purpose: on one hand, to grow awareness for the entities, regarding the importance of their involvement in social activities, and on the other hand, to answer to the need of transparency of stakeholders in decision-making process. For this reason, in 2010,...
Persistent link: https://www.econbiz.de/10011757608
The European post-communist countries that have integrated into the European Union are emerging market economies. However, their short-run economic performance does not correspond to the observed business cycles of other global emerging markets. The business cycles of the studied countries are...
Persistent link: https://www.econbiz.de/10011760458
an attempt to eradicate tax avoidance, the EU seeks to establish tax harmonization across its Member States. Based on … tax burden for 15 EU Member States. The effective tax rate was used to assess the tax burden. This study used a novel …. Therefore, the tax harmonization criteria that were established by the EU are relegated to the background and offshoring is …
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This article aims to analyze how the knowledge economy is measured and how different are the tools developed for this purpose. Since the research focuses on the “how” issues, a qualitative approach is employed. The analysis concentrates on three of the most frequently used tools for...
Persistent link: https://www.econbiz.de/10011764385
the EU) while the Directive 2014/95/EU is part of the harmonization process (it sets out a goal that all EU countries must … achieve). The Directive 2014/95/EU states that “large undertakings […] shall include in the management report a non …
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