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 new society, the society of knowledge, is based on an economy of connections,relationships, networks and on the collective intelligence that represents the foundation of durabledevelopment and in which knowledge management represents the main instrument available forchange. Knowledge...

Starting from Michael Porter‘s statement, according to which the cluster, the simpleconcentration, pack or spatial, territorial agglomeration of SMEs, specialized in a field (service,product, knowledge) or interrelated areas, can generate sustainable competitive advantages in themarket...

The information about company performance, especially about its profitability,is useful in substantiating managerial decisions regarding potential changes in the economicresources that the company will be able to control in the future. This objective aims achievingsuperior economic results that...

This article aims to theoretically and empirically argue the influence of intellectualcapital on financial performance at microeconomic level. Based on data collected from thefinancial statements of companies listed at Bucharest Stock Exchange, present study analyses thecorrelation between...

Productivity is the synthetic expression of the efficiency with which productionfactors are being used and mattes the competitiveness of economic systems. This study aims toanalyze agricultural productivity growth among Romanian regions. To identify the factorsthat influenced agricultural labour...

European Union is facing severe challenges from the financial crisis andthe deep recession. The recession of the global economy affected the commercial andfinancial relations between European economies and between Europe and the rest of theworld. European Commission has indicated how it intends...

Labour productivity is a concept and a parameter that continues to be in centre ofeveryone’s attention all over the world, due to its impact upon the all states’ economy. It is thesubject of many specialists’ discussions and prediction for the near or long term future and also therelations...

The paper analysis the macro and micro ways of improving FDI contribution toRomania‘s sustainable development. Part.1 is devoted to FDI macroeconomic factors of influenceregarding: theoretical and practical aspects of sectoral structure and technological level of FDI;regional and country of...

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...