The IASB comprehensive income project extends the ‘fair value’ measurement conceptfrom the balance sheet into the income statement. This article extends prior research, primarilybased on Anglo-Saxon countries, by using a comprehensive data set of 56,700 European firm yearsover sixteen...

Networking and network process are one of the most inspiring theory in socio-economic science during last years – when knowledge and information are most important.An economy based on knowledge is one directly based on production, distribution and the useof knowledge and information. The...

It is well-known that in the present the competitive advantage of an economy it isnot based only on products or services, natural resources or geographic particularities. Thecompetitive advantage it is obtained today through innovation and the extensive utilization ofknowledges. For this reason...

Networking and network process are one of the most inspiring theory in socio-economic science during last years – when knowledge and information are most important.An economy based on knowledge is one directly based on production, distribution and the useof knowledge and information. The...

Ecotourism destinations can be characterised with typically standalone tourismsuppliers. Although competition can be useful, but often cooperation among such smalloperators yields significantly better overall results. Harmonising nature conservation andtourism is also an important condition of...

Globalization, migration trends, information’s, changes in rural policies and theemergence of important non-farm niche markets put rural regions in direct competitionconfronting them with threats and opportunities that require new policy approaches at thenational and sub-national level....

The paper tries to clarify the link between the investment in R&D and theaccumulation of human capital. In the paper is analyzed the investment in R&D at the EUlevel, underlying the case of Romania and the link between this type of investment and thehuman capital accumulation. At the EU level,...

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...