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...

Our paper develops a literature review on fair value studies. The purpose of thestudy is to synthesize the main results of accounting research literature empiricallyapproaching fair value measurement. Therefore, our analysis imposes the use of literaturereview methodology. After briefly...

Our paper presents the scientific demarche that we are developing through a currentaccounting research project. Prior to its implementation, the final steps of the project are beingpresented for discussion and debate. Aiming at developing a functional model for optimizing thenational strategy...

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...

In granting a credit the bank must be informed correctly about the client's financialsituation and the possibility of the existence of specific links between contractors and associatedcompanies of the group, thus lending decision must make a decision based on knowledge and risktaking by the bank...

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...

Green certificates are documents attesting production from renewable energy sourcesof a quantity of electricity. They are issued monthly by the transmission and system operator forelectricity producers who use renewable energy and are traded on the green certificates market,electricity providers...

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...