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...

The complexity and dynamic of the organizations, which are in a permanentcompetition for resources and for the life quota in a turbulent economic environment, imposes thecontrolling as a functional concept of management having the role of coordinating the planning,control and information in the...

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...

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....

A meta-analysis was conducted over the last 5 years comprising traditionally top 5leading accounting research. The paper overviews emerging research and identify both frameworkpapers that attracted significant attention and leading scholars in the field. The earningsmanagement area exhibits...

Our research has as main objective a short review of the aspects approached at theEuropean level regarding the role that creative accounting plays in the life of an enterprise. Inorder to achieve our goal, we have analysed approximately 40 academic articles indexed ininternational database, such...

Regional imbalance is an important socioeconomic problem which can be seen inmany countries. The development agency tool which is implemented by many developed ordeveloping countries in order to eliminate the regional imbalances is an important actor inespecially implementation of regional plans...

The fractal properties of some segments of the global commodity derivatives markethave been investigated in the present article. The fractal nature of segments of oil and copperderivatives markets has been determined. The presence of speculative reference groups of investorson given segments has...

This paper aims to provide Romanian firm-level evidence concerning the investmentdecisions - financial leverage - growth opportunities relation. Using traditional panel datatechniques on a sample of 67 companies listed at Bucharest Stock Exchange, we found thatincreasing debt and firm size have...

ABSTRACT. The core elements of one firm’s existence as the patrimonial situation andperformance, are related in a great measure by the business strategy adopted, the economicenvironment in which it is operating and the way of resources’ management. An efficientmanagement of all patrimonial...