Corporate governance refers to the manner in which companies are directed and controlled. Business management was always guided by certain principles, but the current meaning of corporate governance concerns and the contribution that companies must have the overall development of modern society....

By a qualitative analysis, this research observes whether a principles-based system or a mixed version of it with the rules-based system, applied in Romania - an emergent country - is appropriate taking into account the mentalities, the traditions, and other cultural elements that were typical...

The new configuration of the international economic relations which are in a general globalization process determined by the international capital circulation requires the compatibility and comparison of the information provided by the financial statements. The investors and the entrepreneurs...

The purpose of this paper is to analyze the degree of formal accounting harmonization within the European Union with respect to the EC Regulation No. 1606/2002 adopted by the European Parliament and European Council on the 19th of July 2002, which regulates the application of IAS/IFRS regarding...

European integration is supported through important financial resources in order to sustain the investment effort for aligning the business infrastructure and increase in the business competitiveness in order to fulfill the European Union standards. The financial management, a basic component of...

The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts to goodwill and specific intangible assets...

The purpose of this research is to analyze the corporate governance information disclosed by Romanian listed companies on the internet, with the objective of assessing the extent and the influence of several corporate characteristics on the level of infor

The pre sent paper focuses on the management associated with relatively common concepts: objective, result and performance (ORP). The study is important because in the Romania of the year 2011, a “state reform” is being planned, which will substantiate into the reorganization of public...

Considering the multiple benefits of volunteering, this paper analyses both the forms and the sources of volunteering among students. Community participation in all its formal or informal types, by producing collective goods is proven to be beneficial for the society. Nevertheless it has...

The current paper is aimed at identifying the social enterprises according to EMES criteria by investigating the social economy actors in Romania. As an emerging field of study, social entrepreneurship and social enterprise have captured the attention of both practitioners from Europe and North...