The purpose of this research is to discuss creative accounting limitation throughethical developments, focusing on features as: measurement and behavior. In this respect we turnto an original search in the literature that comprise together estimation segment in accounting andtheoretical...

The accounting activity depends on the general management which has as an objectiveto accomplish its functions within the organisation’s financial and patrimonial area. Naturally, wecan not talk about an efficient management without an efficient accounting activity. For this reason,the present...

Our study approaches corporate governance in the context of the financial reportingprocess. From a theoretical point of view we draw on literature arguing that informationaltransparency connects corporate governance mechanisms and the financial reporting process withbenefits for stakeholders....

The operational research is a so actual task, which is a binary, lineal inequalitysystem, figures in the lecture onto its solution can be leaded back. In the article from amongthe solution methods three act: the simplex-method, the graphical solution, and the Excelspreadsheet Solver complement...

The internationalization process is a complex type of process and, although manyspecialists in this field tried to create o model for this process that can be applicable to all thefirms, the practice proves that establishing a matrix for the process is completely wrong becausethere are many...

Between the vocation and the competence of an organization there is a complexand a subtle relation. If the vocation it means searching and finding the need or the need typethat will be covered, the competence means to know, to want and to be capable to deliver theservices that can produce the...

The analysis of equity and their variation during a financial year is an old custom inAnglo-Saxon accounting. In its simple form, such an analysis can be found in the interpretation ofthe structure ‘accumulated and retained situation‘ from North-American practices. Changes in thecompany‘s...

Stock exchanges around the world have experienced major changes with respect tocorporate governance beginning with the early 1990s. Until that time, almost all exchanges weremember-owned, organized as ‘non-profit‘ mutual organizations. Although there were no publiclytraded exchanges 15 years...

According to a recent survey conducted by the European Commission, Europeansmall and medium size enterprises (SMEs) are highly dependent on bank loans when it comesto financing their activity and accomplishing their growth ambitions. Romanian smallenterprises make no exception. In 2011, on...