In a modern economy SMEs have to function beside the large enterprises in anefficient way. Both large enterprises and small enterprises have a role and weighted well defined onthe market, in the light of the priorities on which the economy and social structure requires. In theperiod of crisis,...

The current business environment requires a performance management with a muchbroader framework. The article deals with the overall performance of an entity and the compositionof performance indicators that are grouped under specific dashboards: economic and financial,social and environmental....

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...

In order to increase the performance, the companies are forced to find ways ofbecoming more efficient and also to develop the use of the new digital technologies so that theaccess, storage and transmission of information to be much easier and more accessible in terms oftariffs. The main...

The purpose of this paper is to analyze the current state of consolidated reporting practiceharmonization concerning the extant methods for evaluating and reporting goodwill in the consolidatedfinancial statements of Romanian groups. In order to attain our purpose we selected financial and...

There is the possibility that the information on which basis the informational risk hasbeen identified and evaluated, not to be correct and impicitly the financial statements not to be inconformity with the represented reality, affecting in this way the objective of the ‘trustworthyimage‘....

Although the Romanian agriculture has a significant share in GDP, during varioussteps taken to adapt Romanian accounting to market economy needs, specific references toagriculture have not been made. Providing generic information which is not specific to agriculturefield alters the quality of...

The article aims to highlight the evolution of wine entities in Romania and theirperformance. Given the state of research conducted in the literature on performance measurementand analysis of the entities from wine sector and the achievements of specialists, the authors of thisarticle...

The dissemination of financial information into the sector ensures and develops thetransparency and trust of the community into the state entities. In this context, the undertakenqualitative research has as objective to identify the extent to which the entities belonging to thesector of central...

ABSTRACT. The purpose of this quantitative, correlative, and survey-based study was to determinewhether the use of fair value accounting by publicly-listed companies in Turkey and Romania wasassociated with significant variation in investors‘ (1) optimism about increases in the...