One of the main factors that companies take into account in making estimations regarding the future of their activity is taxation. The tax burden impacts the business environment overall and each company individually. Therefore, we have decided to establish if the evolution of the corporate tax...

In the current economic context, taxation impacts all aspects of the business environment. Using the business confidence index as an estimation of the expected evolution of the manufacturing sector and fiscal pressure as the result of taxation of companies, this study analyses the relationship...

Small and medium-sized enterprises (SMEs) raise wide debates, at political level and also within the heterogeneous community of SMEs, regarding especially the fiscal provisions. In this context, the problem brought to attention aims at highlighting some opinions with regard to the fiscal...

The aim of this paper is to provide empirical evidence regarding the effect of insider ownership on firm value which stems from the lack of such study for the case of Romania. By using a sample of companies listed on the Bucharest Stock Exchange, over the period 2007-2011, our results showed a...

The financial world crisis has impacted all the areas of Romania’s public policy, including taxation. The current study aims to analyze the effects of the global economic crisis on the evolution Romania’s tax burden by using statistical tools and focusing on the percentage of tax revenues in...

The main purpose of this study is to examine the impact of the corporate governance mechanism on firm performance. Previous research, largely conducted using international data, has suggested that better governed firms outperform poorer governed firms in a number of key areas. In this paper the...

This study advances the understanding of the relationship between firm size and profitability, motivated by the question whether larger firms are more profitable. The nature of the relationship between firm size and firm profitability is examined by on data for 100 firms listed in 2010 at the...

This study examines an important relationship between CEO duality and corporate governance. There are several aspects and dimensions of corporate governance, which may influence a CEO Duality but this study focused on two aspects namely Board’s size (Bsize) and Board’s Independence (Bind)....

This paper examines the influence and causal relationship between board of directors independence, CEO duality, and firm value. By estimating multivariate regression models for panel data, unbalanced, for a sample of companies listed on the Bucharest Stock Exchange, there resulted a positive...

The present study examines the relationship between return on equity (ROE), leverage, size of firms and total assets turnover. A sample companies registered under Bucharest Stock Exchange were examined. The study employed regression method to estimate the impact of debt level on profitability...