As economic entities in Romania are still in a relationship of interdependence between the accounting interest and the fiscal one, it makes the application of one or another accounting treatment under different circumstances on the transactions specific to the activity have a certain influence...

Despite all efforts to harmonize the economic and political systems, the economic globalization and the intensification of capital mobility also created the conditions of a fiscal competition between the EU member states. Currently, in the European Union there is not a fully integrated European...

As economic entities in Romania are still in a relationship of interdependence between the accounting interest and the fiscal one, it makes the application of one or another accounting treatment under different circumstances on the transactions specific to the activity have a certain influence...

This scientific approach intends to make an impact analysis which, using the quantitative methods, quantifies the effects generated by the elements that constitute open markets (trade freedom, investment freedom and financial freedom) on FDI. Knowing these effects allows to subsequently adopt...

The European Union and its Member States are facing significant challenges in addressing the current economic and financial crisis. In this context, the European officials have required an extensive and deep investigation of the European integration, especially towards the harmonisation of the...

This paper aims to conduct an analysis of the way in which we can speak of a country`s sustainable development in the presence of foreign direct investment, starting from the sometimes conflicting interests of the two entities: on the one hand, transnational companies that want to maximise their...

In the contemporary economy, financing is a major problem regardless of the nature and size of the organisation. Within the financing policies the cost of capital and the financing decision suppose a profound analysis on which depends the success of the business performed by the organisation....

The Romanian accountancy reorganisation process has registered an accelerated rhythm, defined by the need of communication and information in a common book-keeping.language, which was to assure the comparativeness, credibility and relevance of the information offered by the financial situations...