The purpose of the present investigation is to provide a short overview of themain implications arising from carrying related parties transactions: accounting reporting(related party disclosures - IAS 24), auditing (audit procedures for related partytransactions), taxation (issues regarding the...

In this paper it is realized an overview of the impact of IFRS over Europeanaccounting environment in terms of tax-accounting link. Based on previous studies conductedregarding the relationship between accounting and taxation to individual financialstatements, it is developed a theoretical...

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...

This paper we seek to measure the fiscal influence over accounting on a de facto level,empirical analysis is being performed on companies listed on the Bucharest Stock Exchange (BSE)and RASDAQ market, on a sample of 210 companies. Our observation was conducted in the year2008, the variables...

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....

The proper functioning of the European internal market would be impossible withoutfiscal harmonization. The main objective of fiscal harmonization process is the prevention ofdistortions of the competitive process and the attainment of an equitable allocation of financialresources between Member...

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...