Similar Search Results

IFRS COMPLIANCE REGARDING INFORMATION DISCLOSED BY COMPANIES IN CONSOLIDATED FINANCIAL STATEMENTS - CASE STUDY ON IAS 23 BORROWING COSTS APPLICABILITY-

Adriana, Tiron - Tudor; Szilvester, Fekete; Maria, … - In: Annals of Faculty of Economics 1 (2011) special, pp. 289-295

comprises an empirical study on the correlation between information published by companies in consolidated financial statements … that there is correlation between information disclosure with respect to IAS 23 and the analyzed variables. According to … significant correlation level between the studied elements. This research contributes to the development of both accounting field …

Persistent link: https://www.econbiz.de/10009366141

THE IMPACT OF THE BUSINESS AND ORGANIZATIONAL SIZE OF A COMPANY ALONG WITH GRI AND CSR ADOPTION ON INTEGRATING SUSTAINABILITY REPORTING PRACTICES

Ioana-Maria, Dragu; Adriana, Tiron-Tudor - In: Annals of Faculty of Economics 1 (2012) 1, pp. 916-920

This paper intends to investigate the correlation between the business and organizational size of companies as well as … GRI and CSR practices adoption, and the level of sustainability disclosure. The correlation is highlighted through SPSS … reports are incorporated within the integrated reports. We assume to obtain a high correlation between the business and …

Persistent link: https://www.econbiz.de/10010607278

Radu, Danciu; Marius, Deac - In: Annals of Faculty of Economics 1 (2011) 2, pp. 498-502

The issue of accounting depreciation is an older concern of this study's authors on the incidence over the true and fair view of the earning and the net value of the non- current assets. Proceeding from the consideration that the present depreciation methods, acknowleged by the accounting...

Persistent link: https://www.econbiz.de/10009650800

FREE CASH FLOW AS PART OF VOLUNTARY REPORTING. LITERATURE REVIEW

Georgeta, Negrea Laura; Dumitru, Matis; Razvan, Mustata V. - In: Annals of Faculty of Economics 1 (2011) 2, pp. 591-596

The present study has as main objective to reflect the state of literature regarding free cash flow, and to withdraw the main pro's and con's in order to create an objective image upon this indicator. The main idea generating this research was the growing interest on cash flow reporting. As many...

Persistent link: https://www.econbiz.de/10009650805

THE ROLE OF THE SUSTAINABILITY REPORT IN CAPITALISTIC FIRM

Patrizia, Gazzola; Carlotta, Meo Colombo - In: Annals of Faculty of Economics 1 (2011) 2, pp. 243-250

The aim and the central topic of this research is the understanding of the importance of Sustainable growth strategy approach as a driver to achieving top-line growth and bottom-line results. The main contributions of this line of research are to demonstrate the idea that the sustainability...

Persistent link: https://www.econbiz.de/10009650810

PROFESSIONAL JUDGMENT AND CREATIVE ACCOUNTING UNDER IFRS IN EX-COMMUNIST COUNTRIES: CASE OF ROMANIA

Ovidiu, MEGAN - In: Annals of Faculty of Economics 1 (2011) 2, pp. 564-570

The accounting rules from each country evolve in time in order to respond the social, cultural and economical environment needs. After some communist countries (as Romania, Bulgaria, Poland, Hungary, Czech Republic, Slovenia, Estonia, Lithuania, s.o.) joined the European Union an important...

Persistent link: https://www.econbiz.de/10009650811

THE PROFIT TARGET IN A RESTAURATION UNIT

Sorin, Briciu; Carmen, Scorte - In: Annals of Faculty of Economics 1 (2011) 2, pp. 477-483

The hospitality industry represents one of the most dynamic sectors of the contemporary society, with an emphasised role in the process of globalization. Currently, the hospitality industry does not only face the challenges of the economic crisis but the changes in the market, the consumers'...

Persistent link: https://www.econbiz.de/10009650817

DETECTION OF EARNINGS MANAGEMENT - A PROPOSED FRAMEWORK BASED ON ACCRUALS APPROACH RESEARCH DESIGNS

Beattrice, Vladu Alina; Dacian, Cuzdriorean Dan - In: Annals of Faculty of Economics 1 (2011) 2, pp. 643-648

The scope of this theoretical research is to outline recommendations for improving the complex process of detection of accounts manipulation. In this respect we turned to the previous literature and assessed empirical studies in order to be able to develop a robust model for understand the...

Persistent link: https://www.econbiz.de/10009650819

THE GOING CONCERN - THEORY AND PRACTICE IN THE FINANCIAL AUDIT

Gheorghe, Tara Ioan - In: Annals of Faculty of Economics 1 (2011) 2, pp. 631-635

The financial audit is called in to take the responsibilities on prevention of shocking events in the life of a company. Therefore we have to look into both of some concepts and the practice of financial audit so as to improve its performance and utility. On this purpose we assume some proposals...

Persistent link: https://www.econbiz.de/10009650826

CASH FLOW REPORTING AND CREATIVE ACCOUNTING

Georgeta, Negrea Laura; Dumitru, Matis; Razvan, Mustata V. - In: Annals of Faculty of Economics 1 (2011) 2, pp. 597-602

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...

Persistent link: https://www.econbiz.de/10009650833

1
2
3
4
5
6
7
8
9
10
Next
Last