In this paper we analyze the impact of the Basel II adoption on the ability of European real estate companies to access bank loans. The Basel Committee on Banking Supervision (BSBS) adjusted their regulatory recommendations to answer the potentially problematic concentration of loans in the real...

This paper addresses to accounting researchers and proposes the use of abductive research strategy to improve the quality of accounting research outcomes. We argue that abductive reasoning has developed as a typical research method in all fields of interpretive studies but is still unrecognized...

This study is about the importance of statistical instruments in the audit process. No theory has any value without a practical finality. If we are not using adequate tools and technologies to highlight the importance of the audits from a practical standpoint, we wouldn’t be able to improve on...

This paper addresses to accounting researchers and proposes the use of abductive research strategy to improve the quality of accounting research outcomes. We argue that abductive reasoning has developed as a typical research method in all fields of interpretive studies but is still unrecognized...

Purpose This paper aims to inquire about the types of measurements used by international university rankings and their connection to the higher education institutions’ (HEIs) third mission activities, namely, the contribution to society. Design/methodology/approach The paper is based on a...

The paper's aim is to analyse the interdependency between the intellectual capital and the financial performance of biotechnological (biotech) companies in the pharmaceutical industry. The analysis was performed for 24 biotech companies in this branch considered during 2002-2014, based on...

These proceedings constitute a selection of best papers from the 3rd International Conference on Economics and Social Sciences, Innovative Models to Revive the Global Economy, ICESS 2020, held in Bucharest, Romania, in October 2020. This book is a collection of research findings and perspectives...

The purpose of this study is to investigate the reaction of the insolvency rate to the various shocks in the economies of Romania and Spain through a Structural Vector Autoregressive model. Departing from quarterly data for 2008-2016, it was found that the future values of the insolvency rate...

The paper’s aim is to analyse the interdependency between the intellectual capital and the financial performance of biotechnological (biotech) companies in the pharmaceutical industry. The analysis was performed for 24 biotech companies in this branch considered during 2002-2014, based on...