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STUDENTS ATTITUDES REGARDING THE ETHICS OF EARNINGS MANAGEMENT ACTIVITIES: AN EMPIRICAL INVESTIGATION
Cuzdriorean, Dan Dacian - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 6-6
The objective of this paper is to assess the ethics of short-term earnings managementin a code-law country. In order to understand the morals of short-term earnings management weconducted a survey using students as respondents. Even if we found disagreement among ourrespondents, the findings of...
Persistent link: https://www.econbiz.de/10010838694
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A BRIEF REVIEW OF CREATIVE ACCOUNTING LITERATURE AND ITS CONSEQUENCES IN PRACTICE
Balaciu, Diana; Bogdan, Victoria; Vladu, Alina Beattrice - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 16-16
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...
Persistent link: https://www.econbiz.de/10008497431
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ROMANIAN COMPANIES’ WEB-BASED DISCLOSURE CHOICES AND CAPITAL MARKETS
Bogdan, Victoria; Pop, Cosmina Madalina - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 9-9
This article aims to investigate the web-based disclosure choices andpractices among Romanian companies listed on Bucharest Stock Exchange. Web-based disclosure offers advantages that are absent in paper-based voluntarydisclosure: it can be accessed globally at much lower costs and it can be...
Persistent link: https://www.econbiz.de/10005001894
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ENSURING THE QUALITY OF SERVICES BY MAKING COSTS EFFECTIVE IN THE MANAGEMENT OF RURAL TOURIST BOARDING HOUSES
Dragolea, Larisa; Todoran, Radu Matei - In: Annales Universitatis Apulensis Series Oeconomica 2 (2009) 11, pp. 28-28
of boarding houses existing in our countryhave not been reported by the authorities in this sector.The quality costs … represent an important quality valorizing instrument, a potential sourcefor maximizing the profit of any economic unit. They are … used by more and more entitiesas a tool for the optimization of processes and activities which are relevant to quality …
Persistent link: https://www.econbiz.de/10008497453
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THE IMPORTANCE OF EMPLOYEE MOTIVATION TO INCREASE ORGANIZATIONAL PERFORMANCE
Achim, Ioan Moise; Dragolea, Larisa; Balan, George - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 32-32
crucially depend upon the quality of human resourcemotivation. …
Persistent link: https://www.econbiz.de/10010732665
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ANALYSIS AND UNDERSTANDING OF KEY MARKETING CONCEPTS MARKETING ACTIVITIES ORGANIZED WITHIN THE FOOTWEAR INDUSTRY COMPANIES
Pastiu, Carmen Adina - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 48-48
Marketing in its hypostasis: optical and economic design, practice science andart, it appears and develops in the context of a competitive economy, as a necessity ofbusiness success. These considerations and not only determined us researching its directsteps: business to business, and to...
Persistent link: https://www.econbiz.de/10009395324
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ASSESSING COMPLIENCE WITH CORPORATE GOVERNANCEPRINCIPLES IN CASE OF ROMANIAN FINANCIAL INVESTMENT COMPANIES
Danescu, Tatiana; Spatacean, Ovidiu - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 18-18
Corporate governance includes structures that combine relationshipsbetween parties who invest resources and persons that monitor and manage businesses.These relationships are both formal, defined by rules and regulations and informal,materialized in business practices or ethical codes. The paper...
Persistent link: https://www.econbiz.de/10009395351
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GETTING PERFORMANCE THROUGH SUSTAINABLE THINKING AND ACTION
Radulescu, Madalina; Romania - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 25-25
The aim of this paper is to make an introduction on the way that sustainabledevelopment approach is possibly reflected on the leadership with direct implication on theorganization‘s performance. The paper will begin with a theoretical approach on eco-leadership.Due to the fact that Romania is...
Persistent link: https://www.econbiz.de/10010838688
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INTERNAL AUDIT AND ITS ROLE IN IMPROVING CORPORATE GOVERNANCE SYSTEMS
Tabara, Neculai; Ungureanu, Mihaela - In: Annales Universitatis Apulensis Series Oeconomica 1 (2012) 14, pp. 12-12
The corporate governance implies a cycle that extends from the steering andmonitoring role of the board, to the administrative and operational executives and the role ofinternal and external auditors certification. These roles come from three different levels ofgovernance. Efficiency level can...
Persistent link: https://www.econbiz.de/10010838716
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HOW TO DEAL WITH CORPORATE SOCIAL RESPONSIBILITY IN FINANCIAL CRISIS
Stoian, Ciprian-Dumitru - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 27-27
The aim of the paper is to examine the effects of periods of financial crisis onCorporate Social Responsibility (CSR) practices. This paper represents a theoretical researchrelated to the latest developments in this field. We had documented our paper based on actualreferences on this matter....
Persistent link: https://www.econbiz.de/10010838760