This paper aims to investigate the dependence and independence between the variables inferred in the bibliometric analysis of the literature on corporate social responsibility (CSR), business sustainability (BS), and integrated reporting (IR). In this paper, we undertook a bibliometric analysis...

This paper aims to investigate the dependence and independence between the variables inferred in the bibliometric analysis of the literature on corporate social responsibility (CSR), business sustainability (BS), and integrated reporting (IR). In this paper, we undertook a bibliometric analysis...

The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies' field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and...

The main objective of this paper is to analyze the importance of the small and medium enterprises in the economy and the need for their financial reporting in accordance with IFRS for SMEs. The first part of the study focuses on the role and impact of SMEs in the European Union and in Romania....

The present research “The assets of the company - a theoretical and practical approach relating particularly to intellectual capital” focuses on defining the company’s assets, at national level, establishing the components of this concept, so that ultimately we can determine the position...