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A NEW APROACH OF CONCEPTUAL FRAMEWORK FOR GENERAL PURPOSE FINANCIAL REPORTING BY PUBLIC SECTOR ENTITIES
Cristina, Nistor - In: Annals of Faculty of Economics 1 (2011) 2, pp. 603-609
. On the basis of combining qualitative with quantitative research seeks to demonstrate the necessity and usefulness of a …
Persistent link: https://www.econbiz.de/10009650903
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CURRENT STATE AND EVOLUTION PERSPECTIVES FOR MANAGEMENT ACCOUNTING IN THE ENERGY SECTOR BY IMPLEMENTING THE ABC METHOD
Maria, Rof Letitia; Nicoleta, Farcane - In: Annals of Faculty of Economics 1 (2011) 1, pp. 653-660
research concerns in the area of accounting, starting from the need to know and quantify costs in a sector of the economy that … database. The main research methods used in this scientific approach were analysis and synthesis, and qualitative research was … the type of used research. The results of the research will materialize in providing the necessary conditions for …
Persistent link: https://www.econbiz.de/10009366172
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A LONGITUDINAL ANALYSIS REGARDING THE EVOLUTION OF PROFIT TAX REGULATIONS IN ROMANIA - AN EMPIRICAL VIEW
Dacian, Cuzdriorean - Vladu Dan; Nicolae, Albu Catalin; … - In: Annals of Faculty of Economics 1 (2011) 1, pp. 594-601
The study conducted a longitudinal analysis regarding Romanian profit tax regulations. Beginning with the first profit tax regulation implemented in 1991 and until now, we analyzed based on a empirical approach all changes that have occurred over time in the Romanian accounting environment. The...
Persistent link: https://www.econbiz.de/10009366217
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EVIDENCE FROM THE GERMAN CAPITAL MARKET REGARDING THE VALUE RELEVANCE OF CONSOLIDATED VERSUS PARENT COMPANY FINANCIAL STATEMENTS
Octavian, Muller Victor - - In: Annals of Faculty of Economics 1 (2011) 1, pp. 636-642
Financial statements' main objective is to give information on the financial position, performance and changes in financial position of the reporting entity, which is useful to investors and other users in making economic decisions. In order to be useful, financial information needs to be...
Persistent link: https://www.econbiz.de/10009366235
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IS GRATUITOUSNESS A REASON FOR JOINING AN EDUCATIONAL MASTER PROGRAMME IN AUDIT? SURVEY EVIDENCE USING STATISTICAL METHODS
Ancuta, Span Georgeta; Emil, Popa Irimie; Codruta, Mare; … - In: Annals of Faculty of Economics 1 (2012) 1, pp. 962-965
The study shows the reasons taken into account by the students in choosing an academic preparation. Free courses and employment opportunities during or after graduation are the most important advantages students expect to receive from an educational program that aims to follow. The empirical...
Persistent link: https://www.econbiz.de/10010607176
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A STATISTICAL APPROACH OF PERCEPTIONS OF MASTER ACCOUNTANCY GRADUATES CONCERNING EARLY CAREER EXPERIENCES
Codruta, Mare; Cristian, Dragos; Emil, Popa Irimie; … - In: Annals of Faculty of Economics 1 (2012) 1, pp. 944-948
The article emphasizes aspects regarding the perceptions of master accountancy graduates concerning the chances to find an adequate job at graduation. These preoccupations are relatively recent in the academic studies. The student’s expectations are often unrealistic, which causes problems to...
Persistent link: https://www.econbiz.de/10010607179
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THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT
Dacian, Cuzdriorean Dan; Nicolae, Albu Catalin; Nadia, Albu - In: Annals of Faculty of Economics 1 (2012) 1, pp. 894-900
respect the paper illustrates the results of the main research conducted in the national and international literature in terms … of the relationship between accounting and taxation in Romania and also the main research directions in terms of tax …
Persistent link: https://www.econbiz.de/10010607180
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VALUE RELEVANCE OF GROUP FINANCIAL STATEMENTS BASED ON ENTITY VERSUS PARENT COMPANY THEORY: EVIDENCE FROM THE LARGEST THREE EUROPEAN CAPITAL MARKETS
Victor-Octavian, Muller - In: Annals of Faculty of Economics 1 (2012) 1, pp. 949-955
Financial statements’ main objective is to give information on the financial position, performance and changes in financial position of the reporting entity, which is useful to investors and other users in making economic decisions. In order to be useful, financial information needs to be...
Persistent link: https://www.econbiz.de/10010607188
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IMPORTANCE AND VULNERABILITY OF TRUE AND FAIR VIEW IN THE ROMANIAN ACCOUNTING ENVIRONMENT -CASE STUDY
Beattrice, Vladu Alina; Dumitru, Matis - In: Annals of Faculty of Economics 1 (2012) 1, pp. 972-977
This empirical study comprises items related to the operationalization of the concept True and Fair View in day to day accounting issues in Romanian accounting environment, demarche based on which we were interested in assessing the vulnerability of the concept and also the importance attributed...
Persistent link: https://www.econbiz.de/10010607199
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FROM THE HARMONIZATION NEED TO THE SPONTANEOUS ACCOUNTING HARMONIZATION
Mustata Razvan V.; Dumitru, Matis - In: Annals of Faculty of Economics 3 (2009) 1, pp. 1067-1071
dimension in the field of international accounting research. The main determinant factor for this state of the art is the …
Persistent link: https://www.econbiz.de/10008511872