The evolutions of the financial reporting for Europeans listed companies lead these companies to adopt International Financial Reporting Standards (IFRS) for their consolidated financial statement since 2005. There are three banks listed at the Bucharest Stock Exchange (BVB), all of them at the...

The paper examines shareholders’ requirement of corporate social and environmental disclosures (CSED) in Nigeria based on the survey of individual shareholders. It was found that less than half of the respondents (about 47%) depend on social and environment disclosures for their investment...

This study basically examined the relationship between corporate governance and capital structure decisions of listed firms in Nigeria. However, based on the availability of data for the study, the following corporate governance variables were considered (board size, CEO duality, board...

The article deals with a production function of three factors with constant scale return where each elasticity of two of the factors is a function of first degree. After the examination of parameters conditions according to the axioms of the production functions, there are computed the main...

In this paper we propose to forecast the credit risk in Romania using Box-Jenkins metholody. In this purpose, we used as variable the rate of credit risk for the period 4th quarter of 1995 - 1st quarter of 2014. The treatment of the data is done with the EViews software. The results obtained in...

This study aims to examine whether or not board characteristics have an impact on the quality of intellectual capital disclosures. A measure of the quality of intellectual capital disclosure (ICDQ) based on a content analysis of the text in annual reports of sample companies is incorporated in...

Non Performing Assets (NPAs) is one of the critical problems that have shaken the banking sector in India. There are many studies on internal and external factors affecting NPAs level, but this study attempts to specifically analyze impact of Key Financial Heads on NPA of Scheduled Commercial...

Value and evaluation process are two of the main subjects of discussion in the accounting world. Much more than other subjects, these are oriented towards the knowledge funds of the economic, accounting and social domains. Absorbing knowledge from different domains is a key feature of...

In the economic activity of any organization may appear times difficult to avoid and overcome, which may lead to the insolvency and ultimately bankruptcy. The many factors that generate business risk determines its manifestation in various forms such as market risk, economic risk, financial...

Based on the four major types of economic cycles (Kondratieff, Juglar, Kitchin, Kuznet), the paper aims to determine their actual length (for the U.S. economy) using cyclic regressions based on Fourier analysis.