The objective of this paper is to assess the ethics of short-term earnings managementin a code-law country. In order to understand the morals of short-term earnings management weconducted a survey using students as respondents. Even if we found disagreement among ourrespondents, the findings of...

This paper motivation is to introduce a few guidelines of a model in search for aconceptual framework for sustainability reporting. We are presenting the levels of informationreliability witch are derived mainly from accounting conceptual frameworks, and Global ReportingInitiative (GRI)...

The evolution and globalization of the markets, the financial scandals that havecrashed in different ways the American and European economical systems and the raise of thepressure on behalf of the investors over the economical performance have fueled serious debatesregarding the critical role of...

The increase of the reaction speed within economic organisms may beaccomplished if the entire informational subsystem becomes informational. Up tonow, the automatisation of some departments from firms has offered the expectedresults, accelerating their activity. The necessity of integrating...

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...

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 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...

Recently a number of interventions have impacted the Romanianaccounting system, such as the harmonization with the European Directives,International Financial Reporting Standards (IFRS), and an increased move towardsmodern information technologies such as Enterprise Resource Planning...

Standard IAS 1 Presentation of Financial Statements requires disclosure of allsignificant accounting policies used in preparing the financial statements. It also indicates thebusiness continuity assumption as one of the basic principles of all aspects of the accountingpolicy applied. Therefore,...

This paper presents a theoretical discussion about the organization of the professions of accounting andauditing in Albania and the most recent changes that have encompassed the Albanian financial and accounting landscapeafter the implementation of new accounting standards, the increased...