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The goal of this paper is to examine if there are any determinants that systematically influence the capital structure of the companies in the Balkan countries and to determine if any of the existing capital structure ...

This study aims to examine the effect of these variables on the capital structure of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. This study employs a quantitative approach using seconda...

The impact of company characteristics on bank debt financing has always been a field of conflicts among economists (e.g. trade-off theory vs. pecking order theory). The aim of this study is to investigate the adjustmen...

This study examines the impact of demand uncertainty on the capital structure of South Korean small and medium-sized enterprises (SMEs) from 2000 to 2019. Unlike the previous studies, utilizing a two-stage approach, the ...

The article explores the essence of intellectual capital in a post-industrial knowledge economy. Methodological identification of key concepts — intelligence, intellectual work, intellectual activity, intellectual prod...

The archaeological discipline tries to understand the past through its material remains. Regardless of differing definitions of knowledge, past and materiality, the discipline generally believes that something can be sai...

This paper applies the Austrian capital theory to the problem why emerging economies fall into the middle-income trap and how they may escape. The analysis puts entrepreneurial action at the center with a focus on the su...

At the turn of the twentieth and twenty-first century, worldwide significant changes were made in the structure of the external investment position. In Asia and in the countries of the Middle East, there was recorded a d...

Purposes of conducting family businesses are specific. Striving for survival and ensuring succession causes an aversion to risk and caution when undertaking development projects. Such an attitude is associated with capit...

Dividend theory shares with capital structure theories the attribute of area of high controversy. Financial literature discusses whether there is an interdependency of dividends and share price, i.e. value of the firm. T...

This study examines the effects of leverage, sales growth, and Environmental, Social, and Governance (ESG) disclosure on the financial performance of manufacturing companies in Indonesia, with board size as a moderating ...

The integration of carbon mitigation objectives with urban resilience building, to develop synergistic pathways that combine climate change Adaptability and mitigation, has emerged as a critical focus in global sustainab...

The article analysed the relation between the degree of information asymmetry and the scope of the use of short-term debt by companies from 5 European countries: France, Greece, Germany, the United Kingdom and Italy. Inf...

"El puerto de Olivos es un puerto natural de río ubicado en el Municipio Vicente López a cuatro cuadras de la Quinta Presidencial de Olivos, a tres de la estación de trenes de Olivos y a dos de Av. del Libertador. En ...

Currently the EU is working on the building of the so‑called Capital Markets Union. The undertaken restructuring of the financing model is designed to make a shift in the main channel through which enterprises raise in...

The most important task at the present stage remains the transition to sustainable regional development. For the Far East regions, such a transition is becoming more relevant due to the current social and economic challe...

El presente texto centra su análisis en el blanqueo imprudente de capitales en las iniciativas supranacionales a partir de tres ejes temáticos, el primero referente a las estructuras del tipo imprudente de blanqueo en ...

Abstract This study investigates the effect of board structure on accrual and real earnings management in Ethiopia. Before the enactment of Proclamation No. 1248/2021 and the subsequent official market launch in 2025, Et...

The features of investment in the development of human capital in Ukraine at the regional level, in the private sector and at the household level have been investigated. It is noted that the state acts as the main invest...

Abstract This study examines the effect of financial literacy on the performance of small and medium-sized enterprises (SMEs) in Mogadishu, Somalia, a fragile and post-conflict economy. Grounded in Human Capital Theory, ...

Abstract The PCQ-24 is the main international measure for assessing psychological capital (PsyCap) in organizational contexts. In order to evaluate its adaptation to the Brazilian context, this study aimed to verify prel...

Abstract This study aimed to show evidence of validity for the Brazilian short version (12 items) of the Psychological Capital Questionnaire (PCQ-12). Three independent samples participated in the study, totaling 1771 su...

This study examines the effects of capital employed efficiency (CEE) and human capital efficiency (HCE), two key components of intellectual capital operationalized through Pulic’s Value Added Intellectual Coefficient (...

Abstract This paper identifies changes in the center-periphery structure due to transformations in capitalism since 1970. In its new configuration, capitalism not only altered center-periphery relations but also exerted ...