A meta-analysis was conducted over the last 5 years comprising traditionally top 5leading accounting research. The paper overviews emerging research and identify both frameworkpapers that attracted significant attention and leading scholars in the field. The earningsmanagement area exhibits...

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...

In the last years and especially after the outbreak of the recent financial and economiccrisis, fair value and implicitly fair value measurements for financial statements have been harshlycriticized, mainly by the representatives of the companies activating in the financial sector.Therefore, the...

The paper analysis the macro and micro ways of improving FDI contribution toRomania‘s sustainable development. Part.1 is devoted to FDI macroeconomic factors of influenceregarding: theoretical and practical aspects of sectoral structure and technological level of FDI;regional and country of...

The annual financial statements of different companies must emphasize, for theinternal and external users, the activity that was run and the standing at a specific moment oftime. The assessment of a business doesn’t affect the accounting registrations. However, theaccurate image provided by...

Health care reform and health system financing required to meet population needsand current financial constraints proved to be a major challenge worldwide. In these conditions therole of Public Internal Audit Committee in the public system is extremely important. It is known thatthe requirement...

A company runs a business with the goal to get a minimum level of performance.Before making an investment decision, an adequate analysis of the risk-performance correlationhas to be done. In order to emphasize the connection between these two terms, in this paper, wepropose a graphical model for...

The main purpose of this paper is to test the impact of corporate governance quality onthe financial structure of companies using a dataset covering 35 developing countries from Centraland Eastern Europe as well as from Asia. Five variables related to corporate financial structureand eleven...

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...