The majority of IFR and disclosure studies are focused on USA and European developed countries. Only a few studies have been carried on CEE countries. This paper examines the extent of voluntary internet financial reporting and disclosure of the Romanian

The paper highlights theoretical aspects regarding corporate mandatory and voluntary disclosure. Since financial and business reporting are important information sources for different stakeholders, especially for publicly traded companies, the business reporting is increasingly oriented to the...

Mortgage crisis has affected indirectly three risk levels of the Romanian economy: the currency, external financing and the stock exchange. Foreign exchange market in Romania is of little depth, open to the speculation stormings. Romanian stock indices fe

In our study we have proposed to measure the extent of intellectual capital disclosure using annual reports as the source of our documentation. The empirical analysis is twofold: firstly we are interested in analyzing the value of intellectual capital using a value-based approach, through the...

One of the most researched topic regarding financial reporting and disclosure of today is the way intellectual capital or knowledge assets contributes to the improving of the quality of information disclosed and create or add value to business performance. Also, it is acknowledged that a company...

In the last few decades, the problem of voluntary disclosure of financial or non-financial information has been, in the attention of specialists, given the fact that information assimetry, as explained by the agency theory, has become an important factor for the actors of financial markets. High...

In this paper, the authors present the method of evaluating the effect of taxation on the financial equilibrium of the company.

In spite of the development possibilities, the agriculture in Romania is becoming a risky environment, because of the extreme weather events but also because of the lack of organization and the lack of involvement of the authorities in diminishing their effects. We can say that the performance...

Nowadays, the most dominant characteristics of the financial environment are instability, variability, riskiness and uncertainty. It is difficult to find a field where the decision making process is risk-free. This statement is especially true in case of financial investments according to which...

Romania’s entry to the “select” club of the E.U. generate new challenges that overlap against the background of a financial and economic crisis with dramatic repercussions that differ from one country to another. At the end of the year, Romania concluded