ABSTRACT. This article highlights the authors attempt to identify modern cost calculation methodsand appropriate performance measurement tools and their integration in order to improve theperformance of the economic entities from the wine sector in Romania. Identifying methods andtools for...

The control shall provide to managers the information dynamic, real, preventive,which raises the value of conclusions and quality decisions. Control is a tool for knowingreality, and the possibility of identifying and preventing deficiencies and anomalies. Controlpenetrate the essence of the...

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...

as a higher abstracting degree in the mentioned field of activity.

Accounting, as a source of information, can recognize the economic transactionstaking into account the time of payment or receipt thereof, as soon as they occur. There are twobasic models of accounting: accrual basis and cash basis. In the cash accounting method thetransactions are recorded only...

The purpose of this paper is to develop a conceptual framework for the evolution offinancial reporting on capital market. Due to the worlwide changes, the role of financial reportingin capital market is constantly growing. Financial reporting analyzed through market perspective isstrongly...

The purpose of this research is to approach creative disclosure as a feature ofcreative accounting. Also known in the literature as impression management, this demarchecan be found in corporate annual report under forms of distortion of narratives of numericaland graph manipulation. Little is...

ABSTRACT. Academics‘ work means a great responsibility in preparing young generations ofgraduates in different fields of knowledge, as well as in the future of society, the future state ofthe nation. That is why we considered appropriate an approach the coordinates of short-termbenefits...

In the context of a developed capital market, the dimensioning of the accountingprofit is very important for investors, considering the financing of the economic entities to ahigher degree than that offered by the banking system. We intend to emphasize some risks thatappear from the perspective...

Accounting-taxation relationship is an always challenging topic. It seems, thisrelationship has moved from standards to practice and from practice to perception. Is taxationinfluencing accounting?In this paper we studied this issue from a behavioral approach: we asked indiviuals pertaining totwo...