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This study explores the causes of delayed mandatory annual report filings of private companies in Estonia.

The authors use an online survey targeting companies that had submitted annual reports for 2017 late (late-filers) or failed to submit these by July 2020 (non-filers). The responses of 492 late-filers and 122 non-filers are analysed with exploratory factor analysis, Mann–Whitney U-Test and logistic regression.

Annual report filing decisions of both, late-filers and non-filers, are strongly driven by administrative costs attached to the preparation and submission of reports with non-filers perceiving these to be significantly greater. The relevance of other disclosure-related costs and benefits remains similar for both late-filers and non-filers. While proprietary and privacy concerns remain rather unimportant, benefits of timely disclosure, in the form of access to financing and possibilities to continue ordinary business activities, remain important disclosure timing drivers.

Policy interventions should focus on preventive measures that hinder companies' ordinary business activities in case of non-compliance to reporting deadlines. Monetary sanctions can be used to strengthen the desired behaviour alongside broader clarification of the purpose of mandatory reporting and available exemptions.

The authors propose an empirically testable comprehensive one-period model of disclosure timing decisions of private companies differentiating late-filers and non-filers. The authors address the limitations of previous studies through a survey that allows the authors to draw direct inferences about the trade-offs between different decision drivers and the motivations behind managers' disclosure timing decisions.

The purpose of this paper is to advance the comprehension of the role that geographic proximity plays in relation to non-spatial proximity in the context of international university-industry knowledge transfer.

The paper is designed as a multiple-case study. It looks at selected instances of contract research at Tallinn University of Technology that represents a typical technical university in Central and Eastern Europe characterised by relatively short period of market economy and university-industry cooperation.

The results indicate that there emerge different configurations of proximity nationally and internationally. In case of domestic cooperation cognitive (education), organisational, social and institutional (institutional setting) proximity exist simultaneously with geographic proximity. International cooperation is characterised by lack of geographical proximity, but the existence of cognitive and social proximity indicating a substitution.

The research is limited to analysing instances of contract research and relations between spatial and non-spatial forms of proximity. Further research could consider the differences between various channels of knowledge transfer and address the relationship between non-spatial forms of proximity.

The paper contributes to the existing body of knowledge by using proximity dimensions operationalised at aggregate and individual levels to study the university knowledge network. It is proposed in this paper that attention has to be paid to distinguishing between organisational and individual levels of analysis and their differing results. Proximity at organisational level does not necessarily translate into proximity between individuals and vice versa.

The universal “promise of entrepreneurship” has gone far beyond the borders of countries where it emerged. Education systems might play an important role in this process by legitimizing entrepreneurship related myths, principles, and social hierarchies. Surprisingly, against the literature on the role of education in producing and allocating human capital, entrepreneurship education development on organizational, national, and global scale is only emerging as a theme of mainstream academic discussions. This paper applies multi-level approach to get insights on what role might higher education have in promoting global “entrepreneurial culture,” with a focus on post-Soviet countries. We analyze supra-national initiatives, national policies, leading universities’ practices, and the actual characteristics of entrepreneurship education programs in these universities. Our results suggest that drivers of entrepreneurship education development in national higher education systems of post-Soviet countries are not only the “concrete” and “technical” institutional factors on the national level, but also the broader cultural environment. Though institutional environment in post-Soviet countries does not always objectively meet high international standards we found many cases when official policy documents state goals related to teaching entrepreneurship in higher education and there are concrete programs devoted to entrepreneurship education sharing largely similar “entrepreneurial” worldviews. We also found that the actual perceptions and strategies of the actors directly involved in entrepreneurship education practices demonstrate much higher similarity than formally declared education policies in the related countries.