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Business angels and investments

Author

Listed:
  • Claudia Isac

    (University of Petroșani, Romania)

  • Dorina Niță

    (University of Petroșani, Romania)

Abstract

In this paper we have synthesized a part of legislative and conceptual elements linked to a new model of investors which is increasingly publicized in Romania, business angels. In the first part of the paper we have presented theoretical notions related to the concept of investments and to the importance of the investment decision at managerial level. Modern investments regarding, in particular, the launch of some products and services as well as the start-up of companies are dependent on the source of funding that can take many forms, one of them being that of business angels. Thus, the legislative framework in Romania represents an opportunity not only for those looking for sources of financing but also for investors seeking more flexible and more advantageous ways to place capital. Thus, at the end of the paper we have tried to reveal the main fiscal facilities from EU member countries in order to be studied by any business angel and the most important organizations offering information on the business angels’ portfolio.

Suggested Citation

  • Claudia Isac & Dorina Niță, 2015. "Business angels and investments," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 15(2), pages 71-78.
    • Handle: RePEc:pet:annals:v:15:y:2015:i:2:p:71-78
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    File URL: https://www.upet.ro/annals/economics/pdf/2015/part2/Isac-Nita.pdf
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    References listed on IDEAS

    as
    1. Ioannis Anagnostopoulos & Roger Buckland, 2007. "Bank accounting and bank value: harmonising (d)effects of a common accounting culture?," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, vol. 15(4), pages 360-380, November.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    investors investment decision business angels’ advantageous ways; fiscal facilities;

    JEL classification:

    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • L26 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Entrepreneurship

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