Showing 1 - 10 of 258
The paper addresses how the central bank put in place procedures and mechanisms for mandatory treatment of the risks the banking activity but also of the classification of loans and investments, the establishment, regulation and use of specific provisions
Persistent link: https://www.econbiz.de/10008511879
Performance evaluation of an economic entity requires approaching several criteria, such as industry and economic entity type, managerial and entrepreneurial strategy, competitive environment, human and material resources available, using a system of appropriate performance indicators for this...
Persistent link: https://www.econbiz.de/10010607274
Sustainable development and, therefore, globalization require new standards of performance that exceeds the economic field, both for domestic companies as well as international ones. So, these standards should be integrated into corporate strategy development to ensure sustainability of...
Persistent link: https://www.econbiz.de/10010607302
Disclosure and the quality of corporate governance system are more often appreciated as closely related concepts - the higher the level of transparency, the better the quality corporate governance practices. As regards disclosure, if in a widely held company (ownership dispersion) its role is to...
Persistent link: https://www.econbiz.de/10010607232
Corporate governance is a key element of todayâ€(tm)s economic reality being more and more present in many countries around the world. This paper has two main objectives. The first one is to offer more insight into the concept of corporate governance by a thorough literature review and by...
Persistent link: https://www.econbiz.de/10009650883
International harmonization and convergence of accounting had gradually become one of the most challenging topic of worldwide research and a very hot debated issue in practitioners'(tm) sphere, too. Several studies have addressed both formal and material accounting harmonization along time, a...
Persistent link: https://www.econbiz.de/10010617474
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...
Persistent link: https://www.econbiz.de/10008787424
This paper examines the setting up of accounting procedures and policies in sampled SMEs from Bihor, county selected after criteria of size at the end of 2008. In order to conduct our research we have set up a questionnaire of 25 questions which has been applied to 100 SMEs. The obtained results...
Persistent link: https://www.econbiz.de/10008787457
In 2008 we have conducted a small exploratory case study regarding some factors that could lead to a better use of accounting information in the companies in Cluj area. The study was based on a small questionnaire. The test group was comprised by a group of students in the final year of study,...
Persistent link: https://www.econbiz.de/10008787495
The diversity of the accounting informational needs has determined the establishment of two representations of the same reality: an „internal” representation – the managerial accounting – and an “external” one – the financial accounting. From this perspec
Persistent link: https://www.econbiz.de/10008512015