The aim of this paper is to analyse the financial structure of non-financial corporations in the European Union prior to the 2008 crisis and to determine whether the ex-ante differences in corporate financial structure had an impact on the severity of the 2008 financial crisis in European...

This article is one in a series of two publications concerning companies’ detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that...

This paper presents two cases of random banking data generators based on migration matrices and scoring rules. The banking data generator is a breakthrough in researches aimed at finding a method to compare various credit scoring techniques. These data are very useful for various analyses to...

The idea of corporate social responsibility (CSR) is based on voluntary responsibility of companies for their operations in economic, social and environmental spheres as well as for ethical behavior. In accounting, it is reflected in the form of social accounting which deals with disclosing...

Healthcare is a very important, and at the same time difficult element of each state’s policy. For many countries, the issue of financing the healthcare system is a delicate matter, while at the same time one of the basic economic and social issues. Nevertheless, decisions concerning the...

The medical services market in Poland is financed mainly with funds from national health insurance, yet year by year, an increasing importance of private resources in financing health services can be noticed. Apart from common (national) health insurance, medical care is primarily financed...

A growing number of American states require that students who do not demonstrate basic reading proficiency at the end of third grade be retained and provided with remedial services. We exploit a discontinuity in the probability of third grade retention under Florida's test-based promotion policy...

A growing number of American states require that students who do not demonstrate basic reading proficiency at the end of third grade be retained and provided with remedial services. We exploit a discontinuity in the probability of third grade retention under Florida's test-based promotion policy...

This second Long Range Planning special issue on PLS-SEMin strategic management research and practice seeks to further progress towards this goal. The journal received 41 articles for its special issue on PLS-SEM, twelve of which completed a thorough review process successfully. Based on the...

The articles included in this special issue address PLS-SEM path modeling's strengths and limitations. In our introductory article, we provide an overview of the PLS-SEM path modeling approach directed at colleagues unfamiliar with the approach and who need to understand when PLS-SEM is the most...