Integrated Reporting has lately shown a great amount of interest for the business community, as it can offer a greater information value to all types of users. Thus, creating a proper framework for this type of reporting has been a top priority for the regulating bodies, with significant input...

During their everyday activities, the economic operators conclude a multitude of agreements in tacit or written form, such as: contracts or conventions. Some of these arrangements are absolutely necessary for the development of their current activities. These are agreements which, by respecting...

The crossborder areas have no constitutional competences, therefore most of the times they are not part of the decision making process in the agreements in cross-border relationships. Although the states are the ones to decide the policies and the agreements based on their own legal rules,...

The transmission of monetary policy to the economy is a subject of major importance for central banks because, by using these measures, central banks can achieve their purpose of ensuring price stability without neglecting the objective of sustainable economic growth. In order to analyze the...

After the recent global crisis, corporate scandals and bankruptcy in US and Europe, there is some certain evidence on weak auditing, risk management, accounting and audit system. This paper chooses a different analytical approach and among its aims is to give some systematic opinions on...

Purpose – Our paper aims to present in short the theoretical foundation of the concepts of business strategy and creativity, and to highlight the relationship between them. Design/methodology/approach – Using the literature review, the study examined the conceptual framework of the notions...

In the context of global economy a dominant role of knowledge is the importance of human resources in the process of innovation and value creation. This paper aims to address Romania’s competitiveness in the context of global change mitigation by analyzing the counties competitiveness and...

Purpose- This research aims to investigate the timeliness of financial statements of the companies across the European Union‘s emerging economies. Research Design- Out of the emerging economies from European Union, the following sample was constituted: the companies listed on Bucharest Stock...

Along with the evolution of society, the classical economic models are confronted with serious challenges regarding continuous diminishing of resources, social pressure and limited capacity in satisfying people’s needs. Searching for alternatives that could solve social problems led to the...

Holistic approach in many disciplines assumes that each component actually contains information about the whole as a unit. A holistic view of an interorganizational collaboration structure should provide a description based on simple laws of all connections between entities (nodes) and network...