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The estimation of the earnings management facilitates the evaluation from the quantitative perspective of the quality of the accounting basic product, the financial information. By being the expression of the extent to which a faithful representation of the economic reality is made, the earnings management…

The analysis of industrial clusters must become an integral part of the competitive assessment, together with companies and industry analysis. The correct question which companies must ask themselves is not whether to compete or cooperate, but rather on what plans to compete and on which…

In the service development lifecycle it is worthwhile to distinguish between a conceptual  phase,  whose  goal  is  the  modeling  of  abstract  services,  and  an implementation phase, that produces concrete services.  Both abstract and concrete services are usually specified through functional and non-functional properties and other…

The main focus of this paper is to analyse the characteristics that trigger the likelihood of a bank being acquired on a sample of Croatian banks in the 2002-2014 period. Using logistic regression analysis, the authors tried to explore the characteristics of target banks that…

In this paper, the authors tried to examine whether and to what extent board structure influences bank performance. Although this issue has occupied scholars and researchers over the years, most of them relate to the US banking market or other developed countries and, to a…

The objective of our research was to determine what motivates clients to cooperate while at the same time remaining independent with their financial auditors. Both cooperation (working closely) and independence (not being too close) are important in an auditor-client relationship, even though they are opposing…

For reporting and for analytics purposes, financial banks highly demand real-time delivery of quality operational information. This paper argues that for banks to improve their decision making and performance management, business intelligence and data management ought to be core activities. Conversely, Business Intelligence (BI) and…

CSC is a computer assembling startup which first made its appearance in the Egyptian market in the mid 90's. With the rising global trend of technology, as well as internet awareness and dependency, computers were recognized as being a household necessity. However, seeing as how…

The debate on foreign economic relations has stressed the expansion and diversification of trade as well as the need for increased inflow in foreign capital. As a distinct area of international relations and development studies, foreign economic relations have increased the prospect for sustained economic…

Entrepreneurship intention for graduate students like many other job and work career options depends on other considerations. Previous literature reviews revealed that more research works are needed in examining the determinants of entrepreneurship intentions of students. Due to its importance and significant thrust to the…