The purpose of this study is to investigate the relationship between working capital and firm profitability for a sample of 719 Polish listed firms over the period of 2007-2016. The scarcity of empirical evidence for emerging economies and the importance of working capital efficiency motivate...

The aim of the paper is to assess the effect of discretionary accruals on firm growth while controlling for firm characteristics and macroeconomic environment. Employing a large sample of 1.105 young and high-growth firms (gazelles) from 15 emerging European countries over the period 2006-2014,...

The paper explores the impact of digital transformation (DT) on new business creation in the case of European Union member states over the period 2015-2020 by employing several econometric techniques such as Ordinary Least Squares (OLS) and quantile regression (QR). The results of OLS regression...

The Central and Eastern European countries have experienced significant imbalances starting with 2008 that have affected their business environment profoundly. Thus, the firms operating in the region have faced, and continue to face, difficulties and major challenges. Through this paper we aim...

The aim of our paper is to identify how entrepreneurs from European Union (EU) countries use information and communications technologies (ICTs) in their business activities. We also propose to identify if there are differences in the use of ICTs by entrepreneurs, according to level of economic...