Corporate governance is gaining interest not only from investors but companies that want to operate in international markets, prompting a more thorough analysis of the field to prioritise stakeholder interests alongside shareholder value. By adopting a holistic approach that considers...

Our concern for the analysis of the annual and interim financial reporting was generated by the importance that each entity must give, which in certain periods of its activity is required to give it to this strategic source of information. In each entity questions arise regarding the usefulness...

Organizations, public or private, are attracted by larger and more important investments, materialized in short or long term investment projects (with own or non-refundable financing). The opportunity and viability of these projects must still be considered in the design phase, before starting...

Why would it be important to study the financial statements of a company? The answer depends on the particular interest of everyone - whether you are a creditor, shareholder, potential investor, manager, government agency or a trade union leader. For example, short-term lenders, such as banks...

In Romania, unfortunately, here we can not speak of the existence of interim financial reports. The financial statements required to be submitted to the tax authorities for the first half of each fiscal year are rather too short list of the main economic - financial indicators than a tool that...

Financial reporting is nowadays, the basis of the decision making, investment and commercial and financial transactions. The present form of the financial reporting is based on history and human evolution, being observed even in Egyptian period. The paper is presenting the evolution of financial...

In economic and financial communication, the common language is represented by accounting rules consenting the process of converting operations related to economic developments in figures (the position of the one who prepares financial reports) and a process of conversion of figures in economic...

In economic and financial communication, the common language is represented by accounting rules which consent the process of converting the operations afferent to economic development in figures (the situation of the one which prepares the interim financial reports) and a process to convert...

The present paper outlines the relationship that exists between the financial management and the accountancy science regarding decision making mostly of financial order. The paper called “The relationship between financial management and the information supplied by accountancy in the process...