Zobrazeno 1 - 10
of 23
pro vyhledávání: '"Maria Carmen Huian"'
Publikováno v:
Heliyon, Vol 10, Iss 15, Pp e34909- (2024)
This study investigates the connection between the governance structure of a public research institute (PRI) and its inclination towards entrepreneurship and patenting, in the form of spin-offs and granted patents, in Romania, an emerging economy. Em
Externí odkaz:
https://doaj.org/article/1e5d070fbc31428da56282294e9372eb
Publikováno v:
Audit Financiar, Vol 22, Iss 1(173), Pp 162-176 (2024)
This research investigates the nexus between the corporate life cycle (CLC) and accrual-based earnings management (AEM) and real earnings management (REM) practices. Companies listed on the main segment of the Bucharest Stock Exchange between 2007 an
Externí odkaz:
https://doaj.org/article/53b18540c4ec4c58ae4fc30da10d892d
Autor:
Maria Carmen HUIAN, Marilena MIRONIUC
Publikováno v:
Audit Financiar, Vol XXI, Iss 169, Pp 124-137 (2023)
The paper investigates the capital structure of companies listed on the Bucharest Stock Exchange (BSE) from an organizational life cycle perspective, seen as a determinant of the decisions to finance operations and growth. For this purpose, the life
Externí odkaz:
https://doaj.org/article/a2fedc8f992a441c80613f003e845794
Publikováno v:
Journal of Business Economics and Management, Vol 23, Iss 5 (2022)
Corporate management is often accused of short-term oriented behaviour related to R&D expenditures. This study analyses the influence of R&D volatility and R&D intensity on the market capitalization of pharmaceutical and medical research companies fr
Externí odkaz:
https://doaj.org/article/4948d3f4b88e4c7eb4d00f37003d00a6
Publikováno v:
Theoretical and Applied Economics, Vol XXV, Iss 2, Pp 5-26 (2018)
This paper investigates the relationship between management quality and bank performance through a system of bank-specific factors, under the constraint of the prudential regulations and the macroeconomic environment. The research, based on multiple
Externí odkaz:
https://doaj.org/article/866d0061b4ad4e12a17ef78787433d60
Publikováno v:
Audit Financiar, Vol 16, Iss 149, Pp 101-110 (2018)
This paper analyses the association between earnings management and value relevance of accounting information, for a number of 556 observations from a sample of 65 companies listed on the Bucharest Stock Exchange during a 10 year period: 2006-2015. S
Externí odkaz:
https://doaj.org/article/585382ad1ff24858add503e60268511a
Autor:
Maria Carmen Huian, Ciprian Apostol
Publikováno v:
CES Working Papers, Vol 6, Iss 2, Pp 74-84 (2014)
Romanian banks use derivatives to hedge against or speculate on the movement of economic variables such as foreign exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards) and in
Externí odkaz:
https://doaj.org/article/ba984697c0864ca5ac1dc85d1e1f731b
Publikováno v:
Journal of Public Budgeting, Accounting & Financial Management. 35:41-64
PurposeThis study was aimed at testing whether the technology transfer performance of Romanian public research institutes—measured as the ability to generate patented technology—was positively related to institutional, human, commercial and finan
Publikováno v:
Knowledge Management Research & Practice. :1-15
Autor:
Marilena Mironiuc, Maria Carmen Huian
Publikováno v:
Environmental Engineering and Management Journal. 18:243-255
The paper aims to carry out a cross-country analysis of the effects of environmental reporting on company s market performance. For this purpose, we have used a set of data comprising information on industrial companies ranked in top 150 by net sales