Purpose: The purpose of this paper is to explore the characteristics and personal values of a successful entrepreneur in order to understand the quality of such characteristics. Thus, this paper aims to investigate how these characteristics and personal values impact strategic decision-making...

This paper analyses, in a critical perspective, the evolution in accounting for 'concession arrangements'. It is aimed to verify: 1) if the new regulatory framework is sufficiently clear to allow a transparent and coherent accounting of such operations; 2) which is its effect on public and...