Using a data sample from all 27 EU Member States from 2009-2020, the present study quantifies the factors that can lead to an increase in the collection rate of waste from electrical and electronic equipment (EEE). The results underline the fact that an increase in the quality of road...

The present research provide information about the value of discretionary accruals considering the fact that a switch from Romanian Accounting Standards to International Financial Reporting Standards was compulsory, from 2012, for the entities that have securities admitted on trading. The value...

The Romanian listed entities had to report their individual financial statements under International Financial Reporting Standards (IFRS) from 2012. As at international level the adoption of the new regulation created mixed effects, we investigate how the timely loss recognition and the value...

This study investigates the nuanced influence of Foreign Direct Investments (FDIs) on wage dynamics among Croatian workers, specifically examining the differential effects on male and female salaried employees. The authors employed statistical indicators and regression analysis, utilizing data...

The present study attempts at providing an overview of the congruency effect of social reporting on corporate sustainability in bio-economy. The paper was structured to identify the main congruency forces that can constitute both the strategic and operational dimensions linked to the...