Maria Carmen Huian

Verified

Maria verified their affiliation via an institutional email.

Learn more

Verified

Maria verified their affiliation via an institutional email.

Learn more

• PhD
• Professor (Full) at Alexandru Ioan Cuza University

This study investigates the technology transfer performance of public research institutes (PRIs) in the Romanian context, as an emerging economy, by focusing on intellectual capital (IC) management. Using a binomial negative regression model and a Firth logistic regression, the study tests the links between IC components and PRI’s technology transf...

License: CC BY-NC-ND 4.0

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 and 2021 are analyzed through fixed effects and random effects models. The regression analysis uncover...

Departing from traditional approaches to literature, this article endeavors to establish a meaningful connection between Latour's Network Theory and accounting research. Employing qualitative research methods, the accounting literature has been subjected to analysis, yielding insightful outcomes. Results reveal that the sociology of translation is...

This study investigates the opportunistic behavior of managers in reporting the company earnings within the different stages of the corporate life cycle, classified according to the characteristics of their cash flows. On a sample of 73 companies listed on the main segment of the Bucharest Stock Exchange during 2007-2021 and 996 annual observations...

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 cycle is measured according to the cash flows patterns. Motivated by the pecking-order theory (POT)...

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 from Europe, considering the institutional context and several firm characteristics. Panel regression...

The transition from the industrial economy to the knowledge-based economy has changed the status quo, and consequently, intangibles have gained traction in the scientific discourse of recent decades. The paper aims to scrutinise, econometrically, the nexus between intangibles and firm performance and the moderating role of CEO duality and CEO gende...

Purpose This 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 financial factors. Design/methodology/approach A non-negative integer count data model was implemented to i...

Intangible capital (IC) is attracting considerable interest due to its potential to bring competitive advantage to companies and has established itself as a burgeoning field of research. This topic gained traction in the last decades and was analysed using multi-theoretical lenses. Our paper proposes a quantitative approach to the extant accounting...

This study investigates if and to what extent the performance of public research institutes improves because of a collaboration with other partners, namely universities, industries, the government, and the civil society. Using the quadruple helix approach as a theoretical framework, the study investigates the Romanian context as an emerging economy...

The paper analyzes the reaction of residential property prices to sustainability attributes and the extent to which they capitalize the effects of sustainability on real estate markets in EU-28 countries in the period 2000-2018. Given that the sustainable real estate market is mainly driven by demand, the sustainability attributes included in the s...

The issue of reporting intangible assets and reviewing the mandatory disclosed information on them is constantly on the agenda of international regulatory bodies. Following this line, our paper aims to investigate the reporting of intangible capital, which is a significant source of competitive advantage, and, implicitly, the degree of investment i...

Globalization dictates the game rules in international trade companies around the world having the opportunity to make transactions of any kind, from anywhere in the world in unlimited volumes, without encountering major difficulties. Being engaged in numerous economic transactions, related parties from all over the world are looking for opportunit...

As transparency has become the new paradigm of economic activities, we set out to analyse the extent to which the EU real estate companies legitimise their role in society through the sustainable development goals (SDGs) while meeting stakeholders' information needs. Applying the content analysis, the sustainability reports and the annual reports o...

The paper aims to carry out a crosscountry 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 for the year 2017 and originating from 15 European countries, for the period 2007-2016. The study in...

Turismul este un fenomen complex marcat de factori majori cum ar fi atacurile teroriste şi invazia refugiaţilor (recentele valuri de migranţi). Lucrarea testează, prin analize empirice, dacă în țările Uniunii Europene produsul intern brut din turism reacționează la situațiile de criză cauzate de atacurile teroriste, precum şi de valurile de refugia...

Tourism is an extremely complex phenomenon marked by major factors like the terrorist attacks and the refugees’ invasion (the recent waves of migrants). This paper tests by empirical analyses if in the European Union countries, the gross domestic product in tourism reacts to the situations of crisis caused by the terrorist attacks and by the waves...

The bioeconomy-specific paradigm has changed the perception of economic growth in the sense that the growth limits do not matter, but new growth opportunities. These are focused on: knowledge, investment in research, innovation and technological performance, which give meaning to the concept of smart economic growth;, green energy, low-carbon polic...

Paradigma specifică bioeconomiei a schimbat percepţia asupra creşterii economice, în sensul că nu limitele creşterii contează, ci noile posibilități de creștere. Acestea sunt axate pe: cunoaştere, investiţii în cercetare-inovare, performanţă tehnologică, care dau conținut sintagmei de creştere economică inteligentă; energie verde, politici low-carb...

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 linear regressions, analyzes a sample of 207 banks from 29 European countries, grouped according to...

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. Sampled companies are classified according to the method used for the reporting of operating cash flo...

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. Sampled companies are classified according to the method used for the reporting of operating cash flo...

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. Sampled companies are classified according to the method used for the reporting of operating cash flo...

This study investigates the dynamic relationship between economic growth, energy consumption, financial development, and CO2 emissions at macro level in the case of 49 countries from Europe and Central Asia over a two-year period. The research focuses exclusively on country-level characteristics and uses a heteroscedasticity-consistent standard err...

The aim of this paper is to study the determinants of inward foreign direct investments (FDI) at a multi-regional and European level, while focusing on a series of macroeconomic factors, in the FDI receiving countries. Multiple regression analysis and ANOVA analysis of variance are applied. Findings show that the degree of economic freedom is a sig...

This research is a hypothetical-deductive study whose purpose is to analyse if, in the case of non-financial companies quoted on the regulated market of the Bucharest Stock Exchange, the reporting of the information on Comprehensive Income is relevant for the investors. The present paper also aims to identify several degrees of value relevance for...

The aim of this paper is to study the value relevance of IFRS-based accounting information regarding financial instruments provided by non-financial Romanian groups quoted on Bucharest Stock Exchange for the period 2011-2013. Data from both consolidated and parent-only accounts are tested using a modified Ohlson model to show the empirical correla...

The aim of this paper is to study the impact of the transition to IFRS on financial assets and liabilities reported by non-financial companies listed on the Bucharest Stock Exchange. It uses data from the individual financial statements for the comparative year 2011, prepared under both Romanian accounting standards (RAS) and IFRS. Through a set of...

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 individual accounts (starting with 2012). This paper analyzes disclosures on derivatives for a 6-year...

Scopul acestei lucrări este de a evalua critic modul în care băncile comerciale din România raportează, în situaţiile lor financiare anuale, informaţii despre instrumentele financiare derivate. Sunt analizate, pe o perioadă de 3 ani (2010-2012), situaţiile financiare întocmite de 20 de bănci care utilizează derivate, oferind detalii despre acestea...

The goal of this paper is to examine the level of involvement of all major stakeholder groups in the development of new accounting rules regarding the impairment of financial assets through the submission of comment letters on the ED/2009/12 on Impairment and also their level of support/opposition for the aforementioned ED. The findings confirmed t...

The paper examines the level of involvement of all major stakeholder groups in the development of IFRS 9 “Financial Instruments” – Phase 1 through the submission of comment letters on the ED/2009/7 and also their level of support/opposition for the aforementioned ED. In addition, it keeps track of the degree in which the respondents’ concerns and c...

The paper examines the profile of the respondents to the exposure drafts published by the IASB as part of the IFRS 9 „Financial Instruments” project – phase 1 and 2. The analysis of the 650 comment letters submitted showed that preparers (consisting of financial institutions and their trade associations and also non-financial corporations and their...

The purpose of this paper is to assess the financial performance of Romanian banks involved in M&A activities, as target banks, over a period of 10 years (1998-2008). Performance is analyzed in terms of profitability by using traditional accounting measures: ROE, ROA and NIM. Post-M&A performance for a 3-year period is compared with the aggregate r...

The most controversial accounting standards during the last decade, IAS 39 “Financial instru-ments: recognition and measurement” and its American equivalents FAS 133 “Accounting for derivative instruments and hedging activities” and FAS 157 “Fair value measurements” have re-gained their place as the global focus of the public debate since the begin...

Many specialists consider that financial instruments such as credit derivatives are, among other factors, to be blamed for the current financial crisis. This financial engineering, called credit deriva-tives, long praised as a great way of diffusing risks for banks, encouraged many financial institutions to take higher risks on loans than they shou...

The financial crisis that hit the American economy to its heart in September 2008, rapidly spreading all around the world, has generated strong debates on the use of exotic derivatives financial instruments and of fair value accounting. These themes that made front-page news all over again raised divergent opinions among bankers, insurance executiv...

Because of the financial and economic crisis that has affected Romania since October 2008, many people do no longer qualify for the bank loans they need to finance their investments or daily expenses. The alternative could be getting the money by pledging a personal good (especially jewelries) to a pawnshop. According to Romanian laws, pawnshops ar...