The aim of this study is to research the influence of ownership structure on firm value in order to provide, from our knowledge, the first results for the case of the Bucharest stock exchange listed companies. Therefore, we have considered the shareholdings of the following types of...

The aim of this paper is to provide empirical evidence regarding the effect of insider ownership on firm value which stems from the lack of such study for the case of Romania. By using a sample of companies listed on the Bucharest Stock Exchange, over the period 2007-2011, our results showed a...

In the current economic context, taxation impacts all aspects of the business environment. Using the business confidence index as an estimation of the expected evolution of the manufacturing sector and fiscal pressure as the result of taxation of companies, this study analyses the relationship...

One of the main factors that companies take into account in making estimations regarding the future of their activity is taxation. The tax burden impacts the business environment overall and each company individually. Therefore, we have decided to establish if the evolution of the corporate tax...

The financial world crisis has impacted all the areas of Romania’s public policy, including taxation. The current study aims to analyze the effects of the global economic crisis on the evolution Romania’s tax burden by using statistical tools and focusing on the percentage of tax revenues in...

The main purpose of this study is to examine the impact of the corporate governance mechanism on firm performance. Previous research, largely conducted using international data, has suggested that better governed firms outperform poorer governed firms in a number of key areas. In this paper the...

This study advances the understanding of the relationship between firm size and profitability, motivated by the question whether larger firms are more profitable. The nature of the relationship between firm size and firm profitability is examined by on data for 100 firms listed in 2010 at the...

This paper aims at exploring the relationship between ownership concentration and firm value by using panel data for firms listed on the Bucharest Stock Exchange (BSE). Additionally, we investigate the influence of ownership origin on firm value. Results drawn from a longitudinal analysis of a...

The article sets out to approach mortgage markets and their impact on the financial structure and on the financial stability. The synthesizing of studies done lead to the conclusion that the institutional characteristics of the mortgage market influence the monetary policy shocks on the prices...

Starting from the concept of Corporate Social Responsibility (CSR), the purpose of this article is to highlight some of the particularities, at Small and Medium-sized Enterprises (SMEs) level, regarding: socially responsible behaviour and participation in actions related to CSR; type of CSR...