Our study approaches corporate governance in the context of the financial reportingprocess. From a theoretical point of view we draw on literature arguing that informationaltransparency connects corporate governance mechanisms and the financial reporting process withbenefits for stakeholders....

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...

The evolution, the development of increasingly complex activities emphasizes the utility,the necessity of the profit and loss account in the financial reporting by increasing the interest in theenterprise performance, especially for the dynamic information that this situation can provide.In this...

The results of researches present in the specialized literature emphasize thatthe evaluation of both e-services and traditional services is based on the customers’individual experiences.This paper presents a study conducted for evaluating the e-services provided by BogdanVoda University from...

A model of interaction between hardware vendors, Intel and AMD, and developers ofWindows and Linux operating systems is suggested. Intel and AMD both maximize profits forming atraditional oligopoly, while Microsoft and the community of Linux developers form a mixedduopoly, in which only the...

The analysis of equity and their variation during a financial year is an old custom inAnglo-Saxon accounting. In its simple form, such an analysis can be found in the interpretation ofthe structure ‘accumulated and retained situation‘ from North-American practices. Changes in thecompany‘s...

Stock exchanges around the world have experienced major changes with respect tocorporate governance beginning with the early 1990s. Until that time, almost all exchanges weremember-owned, organized as ‘non-profit‘ mutual organizations. Although there were no publiclytraded exchanges 15 years...

According to a recent survey conducted by the European Commission, Europeansmall and medium size enterprises (SMEs) are highly dependent on bank loans when it comesto financing their activity and accomplishing their growth ambitions. Romanian smallenterprises make no exception. In 2011, on...

In the research fields of earnings forecast and the behavior of cost accounts there aremany studies that indicate factors that affect earnings and factors that are affected by the costaccounts.Earnings affected by many factors as investments, cash flows, ROI, cost of capital, size, and...

The purpose of this study is to analyze the efficiency of working capital management ofcompanies from Alba County. The relation between the efficiency of the working capital management andprofitability is examined using Pearson correlation analyses and using a sample of 20 annual...