Informacja

Drogi użytkowniku, aplikacja do prawidłowego działania wymaga obsługi JavaScript. Proszę włącz obsługę JavaScript w Twojej przeglądarce.

English (EN)·Polski (PL)·Yкраїнський (UK)
Przejdź do strony domowej biblioteki Centralna Biblioteka Wojskowa Link otwiera się w nowym oknie Logo biblioteki Prolib Integro - strona głównaCentralna Biblioteka Wojskowa

Wyszukujesz frazę "firms" wg kryterium: Temat

  Lista filtrów
Wyrównaj
    Wyświetlanie 1-3 z 3
    Tytuł:
    Regional dimension of firm level productivity determinants: the case of manufacturing and service firms in Ukraine
    Autorzy:
    Cieślik, Andrzej
    Michałek, Jan Jakub
    Gauger, Iryna
    Powiązania:
    https://bibliotekanauki.pl/articles/1357356.pdf
    Data publikacji:
    2019-05-07
    Wydawca:
    Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
    Tematy:
    Firms
    total factor productivity
    regions
    Ukraine
    Opis:
    The main goal of this paper is to empirically investigate the regional dimension of productivity determinants for 24 regions of Ukraine using micro-level dataset for individual firms in 2013. The novelty of our analysis is the comparison of the determinants of productivity in the manufacturing and service sectors. We estimate both pooled regressions for all regions and separate regressions for particular regions. The estimation results obtained for the entire country demonstrate that the majority of our explanatory variables are statistically significant for the manufacturing sector and all are statistically significant for the service sector although at different levels of significance. At the same time, the estimation results obtained separately for each region show a large degree of heterogeneity across the regions and sectors and the lack of scale economies at the firm-level.
    Źródło:
    Central European Economic Journal; 2018, 5, 52; 81 - 95
    2543-6821
    Pojawia się w:
    Central European Economic Journal
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Professionalisation of Family Firms and Accounting Function: Empirical Evidence
    Autorzy:
    Rieg, Robert
    Dobroszek, Justyna
    Zarzycka, Ewelina
    Powiązania:
    https://bibliotekanauki.pl/articles/2076912.pdf
    Data publikacji:
    2022-06-25
    Wydawca:
    Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
    Tematy:
    accounting function
    empirical evidence
    family firms
    financial accounting
    management accounting
    Opis:
    An increasing influence of families in firms is associated with lower professionalisation. A less professionalized firm might not be able to exploit the benefits of elaborate accounting functions that are fundamental for effective decision-making and control. Yet, it is unclear to date if higher family influence leads to less differentiated and professionalized accounting functions and hence less effective decision-making and control. We test this proposition based on survey data with Bayesian regressions and interaction effects. We find evidence that the impact of family on professionalisation is particularly pronounced in smaller firms, and the effect decreases with the firm's size. This indicates that family influence and professionalisation have more significant impact on the use of accounting instruments and less impact on the differentiaiton of accounting functions, except for smaller family firms.
    Źródło:
    Central European Economic Journal; 2022, 9, 56; 113-131
    2543-6821
    Pojawia się w:
    Central European Economic Journal
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Sustainability disclosure and its impact on firms value for Energy and Healthcare industry
    Autorzy:
    Constantinescu, Daniela
    Powiązania:
    https://bibliotekanauki.pl/articles/1965124.pdf
    Data publikacji:
    2021-10-27
    Wydawca:
    Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
    Tematy:
    Energy and health care industries
    sustainability
    ESG scores
    European companies
    firms’ value
    Opis:
    This paper investigates the relationship between sustainability disclosure measured through the combined and individual environmental, social, and governance (ESG) scores and the value of European companies from energy and health care industries. The reasons for this research are the increased awareness of sustainability disclosure, the inclusion of nonfinancial information in corporate reporting and possible added value to the company, the ongoing COVID-19 pandemic, and its impact on the global economy. The sample consists of 305 observations for 61 European companies from different categories in the energy industry and 225 observations for 45 European companies in the health care industry. To apply the research model to the samples of companies set as panel data, two linear regressions were designed, each using a different dependent variable to increase the reliability of the outputs. The results indicate a negative and significant correlation between the environmental factor and firms’ value for the energy sector and no influence of the sustainability disclosure on the value of companies in the health care industry. The research contributes to the literature by addressing the impact of sustainability disclosure on the value of the European companies from sensitive industries, using both the combined and individual ESG scores to measure sustainability disclosure. Furthermore, the study encourages other academic research on this subject.
    Źródło:
    Central European Economic Journal; 2021, 8, 55; 313-329
    2543-6821
    Pojawia się w:
    Central European Economic Journal
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-3 z 3

      Ta witryna wykorzystuje pliki cookies do przechowywania informacji na Twoim komputerze. Pliki cookies stosujemy w celu świadczenia usług na najwyższym poziomie, w tym w sposób dostosowany do indywidualnych potrzeb. Korzystanie z witryny bez zmiany ustawień dotyczących cookies oznacza, że będą one zamieszczane w Twoim komputerze. W każdym momencie możesz dokonać zmiany ustawień dotyczących cookies