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 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...

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...

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...

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...

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...

The major subjects of our paper are focus on the following subjects: thesupervision of the structural funds with reference to the money put at Romania’sdisposal for the development of tourism; the analysis of competitiveness in tourismthrough the 8 parameters presented; the analysis of the...

We have studied the cash flow reporting issues in Romania, trying to establish if there isan interest in using creative accounting techniques in order to manipulate cash flow reporting.Another issue of our research is focused on the possibility of using hedging opportunities by financialmanagers...

Our research has as main objective a short review of the aspects approached at theEuropean level regarding the role that creative accounting plays in the life of an enterprise. Inorder to achieve our goal, we have analysed approximately 40 academic articles indexed ininternational database, such...