Since the beginning of the financial and economic crises many news came to light which discussed the increasing number of non-performing loans, and the fact that as a result of the company break-downs, the bank portfolios have also gone worse and worse. In this paper our goal is to find out...

The aim of our paper is to depict the state of affairs in the Romanian tourist industry as well as to point out the necessary steps and the effective strategies in order to capitalize on the huge tourist potential of our country. The biggest problems that

The prompt production chains are strongly integrated in the company along its functions and outside it, towards the providers and customers.The transition from vertical to horizontal imposes an organizational change. To help this process, it is useful that 'the best practice' be set through...

The rapid Romanian disintegration of the planned economy and the economic crises after 1989 imposed the large amounts of activity in the production units; the easiest way of maintain these of units - with no effects - was the subcontracting for the re-exportation system. This system is very...

Within the wide field of creative accounting, the main preoccupation of researchers surrounded earnings management. The current study comes to acknowledge that creative cash flow may distort the assessment of financial performance and should therefore, become a subject of the same interest for...