Productivity is the synthetic expression of the efficiency with which productionfactors are being used and mattes the competitiveness of economic systems. This study aims toanalyze agricultural productivity growth among Romanian regions. To identify the factorsthat influenced agricultural labour...

The current financial statements don‘t put in evidence the companies‘ sustainableperformance due to the fact that the Financial Accounting does not recognize the social andenvironmental aspects with which a company is confronted. These impacts are more significant inagriculture, sector in...

The paper refers to traditional methods of appreciating the financial equilibriumof the agricultural company, methods based on the study of the company’s financialstatements. As far as financial equilibrium is concerned, we consider that there’s no specificindicator to be analyzed in order...

European Union is facing severe challenges from the financial crisis andthe deep recession. The recession of the global economy affected the commercial andfinancial relations between European economies and between Europe and the rest of theworld. European Commission has indicated how it intends...

The information about company performance, especially about its profitability,is useful in substantiating managerial decisions regarding potential changes in the economicresources that the company will be able to control in the future. This objective aims achievingsuperior economic results that...

This article aims to theoretically and empirically argue the influence of intellectualcapital on financial performance at microeconomic level. Based on data collected from thefinancial statements of companies listed at Bucharest Stock Exchange, present study analyses thecorrelation between...

Labour productivity is a concept and a parameter that continues to be in centre ofeveryone’s attention all over the world, due to its impact upon the all states’ economy. It is thesubject of many specialists’ discussions and prediction for the near or long term future and also therelations...

Management accounting is an important part of the economic information system,with a key role in decision making, whether we talk about small and medium enterprises or largecompanies. However, management accounting is superficially treated in most economic entities,there are entities in which...

This study aims to explore some particularities concerning the Romanian auditedentities which are oriented mainly towards contracting audit services from the largest companiesproviding auditing services (Big 4 companies). The assessment criteria taken into consideration forthe differentiation of...

Despite the growing interest, the empirical results found in the literature concerningMachiavellianism and its impact on ethical judgments document both inconsistent andcontradictory results. On the other hand, the acceptance of short-term earnings managementpractices raises the most important...