Entrepreneurship, business and economics : proceedings of the 15th Eurasia Business and Economics Society Conference; Vol. 2

Intro -- Preface -- Eurasia Business and Economics Society (EBES) -- Contents -- Part I: Accounting and Corporate Governance -- The Value Relevance of Audit Report Under IFRS in the Case of Romanian Listed Companies -- 1 Introduction -- 2 Literature Review and Hypotheses Development -- 3 Research Methodology -- 3.1 Target Population and Analyzed Sample -- 3.2 Models Proposed for Analysis and Data Source -- 4 Research Results and Discussion -- 5 Conclusions -- References -- Performance Indicators Development in Function of Higher Education Quality Monitoring -- 1 Introduction -- 2 The Role of Performance Indicators in Monitoring the Quality of HEI´s -- 2.1 The System of Quality Assurance in HEI´s -- 2.2 Strategic Management and Program Funding of HEI´s -- 2.3 Performance Indicators -- 3 Analysis of Performance Indicators of Selected HEI´s -- 3.1 Key Performance Indicators of Selected HEI´s in European High Education Area -- 3.2 Key Performance Indicators of Selected HEI´s in Australia and Canada -- 3.3 Performance Indicators as a Basis for the Financing HEI´s in Europe -- 3.4 Conclusions of Conducted Analysis -- 4 Development of Performance Indicators in the Case of Higher Education -- 4.1 Selecting and Defining Performance Indicators -- 4.2 The Use of Performance Indicators in Monitoring and Improving the Quality of Higher Education Institutions -- 5 Conclusion -- References -- Environmental Accounting as Information Support for Ecological Controlling -- 1 Introduction -- 2 Modern Type of Economic Development and Environmental Problems -- 3 The Increasing Role of Environmental Accounting -- 4 Definition and the Process of Formation of Environmental Accounting -- 5 Controlling Model and Its Tasks -- 6 Accounting Approach in the Methodology of Controlling -- 7 The Relationship Between Environmental Accounting and Controlling -- 8 Conclusion.