The aim of the study is to evaluate the impact of the COVID-19 crisis on entrepreneurs'
attitudes towards the selected business risks in the SME segment. 1502 SMEs took part in …

Current business challenges mean that understanding elements that can affect
organizational performance represents a differential factor in maintaining competitiveness …

Employees are key stakeholders for companies to maintain their sustainability. Obtaining
and disclosing information related to employees can help companies to manage and …

Financial cycles have sizeable economic effects, as witnessed during the 2008 financial
crisis. However, despite the topic's research importance, there is limited literature on how …

We empirically examine the influence of rising political costs from the air quality uncertainty
caused by regional air quality fluctuations on firms′ earnings management. The results …

The phenomenon of company bankruptcy is in fact an inherent element of market economy
functioning which is due, among other things, to the high level of competition on the market …

This paper studies theoretically and empirically the relationship among shareholding
structure, the private benefit of control and incentive intensity. By integrating the principal …

The aim of this study is to show how the key ratios of financial statement analysis differ in
companies owned by women and men. In the study, nine hypotheses are derived based on …

SMEs have been commonly recognized as the backbone of the economy not only for
developed countries (Deen, 2020; Roy et al., 2019) but for also developing countries (Sohal …

Purpose: The current study aimed to test the effect of the ownership structure on banking
risks of banks operating in the State of Qatar over the period (2008-2018) …