The international financial crisis has revealed malfunctioning of surveillance systems available until 2007-2008, as well as the relationship between banks and governments, which led to the idea of creating a European Banking Union, as a measure to prevent new negative phenomena. The project...

The objective of our research is to highlight the concept, and especially the practices of the creative accounting or frozen assets and their implications for the company performance. More specifically, the practices and techniques of the creative accounting or frozen assets aim at assessing...

The paper aims to determine the level of voluntary disclosure of relevant information in accordance with the corporate governance code by Romanian companies listed on the stock exchange. Study methodology is based on both fundamental research on corporate governance theory and the empirical...

The paper presents some aspects regarding adoptata strategy to resolve the crisis in Cyprus financial system and the effects of such approaches used the euro area, but especially on the banking sector in the European Union. From our perspective we considered as an important thing to understand...

This paper aims to present some important aspects of the decision revaluation of tangible assets in the financial statements of the Romanians companies .Reassessment of the assets shows special interest for the beneficiaries accounting information because only a suitable policy will lead to...

The paper aims to determine the level of voluntary disclosure of relevant information in accordance with the corporate governance code by Romanian companies listed on the stock exchange. Study methodology is based on both fundamental research on corporate governance theory and the empirical...

In response to the criticisms of the cost centre accounting, the calculation methods based on the direct costing concept no longer use the arbitrary calculations for the allocation of indirect expenses based on less pertinent allocation keys. Indirect costs create the illusion of a relation...

The current accounting treatment of intangible assets is far from being generally accepted and defined in the knowledge-based economy. The recognition and evaluation of internally generated trademarks is an unsolved aspect of accounting regulations in the context of a transnationalization...

This paper, by means of the model of correlation coefficient between the two variables, this paper tests the intensity of the correlation between the three traditional financial indicators: the return on assets (ROA), the return on equity (ROE), the financial leverage (LF) and the indicators...