Petrobangla is the sole responsible organization to maintain the fossil fuel sector in Bangladesh. It is accountable to next generations for oil, gas and other natural resources. It is necessary to ensure optimum use of these resources. Development activities cannot be sustained if these...

Romania’s integration into the European Union raised the necessity of adapting Romania’s accounting settlements to the European Directives and the to the International Financial Reporting Standards, in order to achieve the standardization of working accounting methods. This is accomplished...

In this study we concentrate our efforts on the consequences that the existence and manifestation of globalization have on various domains of human activity. The impact of globalization will be analyzed from the perspective of the cause-effect relationship, with a special emphasis on the...

The core objective of this study is to ascertain a link between the investment in fixed assets and the changing in the patterns of working capital. The relation between the flow of funds and the fixed assets is a central issue of the study. It is concluded in this study that funds from different...

Several authors have been investigating which factors influence academic performance in undergraduate business and accounting courses. However, most of these studies are not conclusive and some results are contradictory. This study aims to determine which demographic (age, sex, professional...

In accordance with the provisions of Title VI regarding VAT from the Fiscal Code, the suppliers and the beneficiaries of certain goods delivery or services registered with VAT aims, are obliged to apply simplification measures also called “reverse taxation”. The supplier is obliged to write...

Past research has shown that the level of operating accruals is a negative cross-sectional predictor of stock returns. This paper examines whether the accrual anomaly extends to the aggregate stock market. In contrast with cross-sectional findings, there is no indication that aggregate operating...

This paper focuses on how to calculate diluted earnings per share (DEPS) when a firm has outstanding employee stock options (ESOs). Three possible methods are described and compared. The first is the current International Accounting Standard 33 – Earnings Per Share (IAS 33) approach which is...

The aim of the present study is to investigate the repercussions of the accounting changeover from the Greek Accounting Standards (GAS) to the International Accounting Standards (IAS) in relation to the published financial statements of Greek listed companies for the year 2004. The results show...