The main purpose of this article is to study the role of house banks in out-of-court reorganization. Banks are traditionally one of the most important financial resources for firms. Especially in financially difficult times like those we now face due to the coronavirus, it can make a difference...

Purpose: Family firms strive for transgenerational survivability. Thus, bankruptcy is a daunting event. Whether family firms fail for other causes than non-family firms has been scarcely researched and is investigated in this study. Design/methodology/approach: The paper draws on a sample of...

After terminating intra-EU bilateral investment treaties (BITs) and withdrawing from the Energy Charter Treaty, the EU and its member states should terminate BITs with extra-EU partners. Extra-EU BITs risk undermining the autonomy of EU law, hinder EU energy and climate goals, and fail to...

Corporate social responsibility (CSR) is usually associated with the integration of ecological and social issues into corporate activities. CSR must be closely aligned with a company´s strategies and core business and therefore capable of contributing to the renewal, augmentation and adaptation...

This paper discusses the interests of stakeholders and the entrepreneur in the course of corporate reorganization as well as their decision-making processes. The research is based on the assumptions of stakeholder theory and the thesis that managing these stakeholder relationships is an...

Small businesses are important contributors to the economic vitality. Nevertheless failure continues to be an important issue affecting small firms especially within their first years (Carter and van Auken 2006, Mayr et al. 2016, Thornhill and Amit 2003). However, it does not necessarily mean...

This article examines differences between family and non-family businesses with regard to the manifestation of management accounting systems and addresses the question of whether business size or the differentiation of family vs. non-family businesses is the dominant influencing factor in the...

The paper surveys the organization of management accounting in Slovakian small and medium sized enterprises. Since Slovakia is facing a lot of social and economic changes, the question arises, to which extend the process of transition influences the organization of management accounting and the...