Purpose The purpose of this study is to investigate the effectiveness of qualitative information extracted from firm’s annual report in predicting corporate credit rating. Qualitative information represented by published reports or management interview has been known as an important source in...

Purpose Financial statement fraud (FSF) committed by companies implies the current status of the companies may not be healthy. As such, it is important to detect FSF, since such companies tend to conceal bad information, which causes a great loss to various stakeholders. Thus, the objective of...

Анализ и систематизация современных научных знаний в разрезе оценок эффективности позволяет констатировать, что объективность оценки напрямую зависит от...

Analysis and systematisation of modern scientific knowledge in the context of assessment of effectiveness allows making a conclusion that objectivity of an assessment directly depends on the level of sufficiency of assessment criteria, which could be defined as the degree of referentiality of a...

We aim to investigate the nature and direction of the relationship between unemployment and entrepreneurial activity. Our research, using monthly data from Romania (1991-2012), brings evidence to the hypothesis that the relationship is non-linear in regard to the temporal delay factor. From our...

This article reports on the second stage of the model, namely to empirically evaluate the model’s performance and validity across all three of the identified categories. These categories are ‘Low-to-no risk’ applicants for the MBA; and those applicants who did not complete the degree in 3...