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 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 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,...