In this study, the costs arising from compliance with the disclosure and reporting obligations in the Capital Markets Regulations of 610 public companies registered at the Capital Markets Board, have been measured by exploiting the Standard Cost Model which is an internationally recognized...

The „business environment” in its complexity and components includes all the external (exogenous) factors: the natural, economic, technological, social and institutional factors, likely to constrain, to validate or to modify the business decisions. The main element of the business...

A methodology to measure administrative burdens, based on the Dutch Standard Cost Model (SCM), has been applied in a large number of European countries, coupled in most cases with the commitment to a reduction target. This paper compares the application of the method in different national...