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INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES â€" METHODOLOGY AND DISCUSSION OF RESULTS

Victoria, Bogdan; Judit, Platon; Nicoleta, Popa Dorina - In: Annals of Faculty of Economics 1 (2011) 2, pp. 466-476

In our study we have proposed to measure the extent of intellectual capital disclosure using annual reports as the … period and calculate an intellectual capital disclosure index. Looking at the figures we can conclude that only 50% of … information that refers to relational capital. The intellectual capital voluntary disclosure index for the 2005-2009 years for the …

Persistent link: https://www.econbiz.de/10009650838

AN INVESTIGATIVE STUDY REGARDING SMES SPECIFIC ACCOUNTING POLICIES

Nicoleta, Popa Dorina; Marioara, Belenesi; Teodora, … - In: Annals of Faculty of Economics 1 (2011) 1, pp. 463-652

In this paper we intend to continue the research regarding the enterprise accounting policies and the manner in which these are perceived by the practitioner accountants, preparers of financial statements. This time, in order to carry out the research, we made up a new questionnaire applied to...

Persistent link: https://www.econbiz.de/10009366140

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

This paper concentrates on information disclosure regarding IAS 23, being included in accounting research field. It … involve estimating and establishing an econometric model in which is assumed that disclosure index for information required by …. International accounting literature presents a series of studies on the subject of compliance with IAS disclosure requirements …

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

INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES â€" THEORETICAL FRAMEWORK

Victoria, Bogdan; Judit, Platon; Mariana, Farcas - In: Annals of Faculty of Economics 1 (2011) special, pp. 275-283

One of the most researched topic regarding financial reporting and disclosure of today is the way intellectual capital … disclosure practices using as the source of our documentation books, articles, working papers and online publications. So, in the … reporting and disclosure issues. …

Persistent link: https://www.econbiz.de/10009366197

OWNERSHIP CONCENTRATION AND CORPORATE GOVERNANCE DISCLOSURE -THE CASE OF FINANCIAL INSTITUTIONS

Alexandrina, Stefanescu Cristina - In: Annals of Faculty of Economics 1 (2012) 1, pp. 830-836

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 … corporate governance disclosure, analyzing possible influences over it coming from corporate governance dimensions. Therefore …

Persistent link: https://www.econbiz.de/10010607232

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

GRI and CSR practices adoption, and the level of sustainability disclosure. The correlation is highlighted through SPSS … disclosure - and five independent ones- sales, number of employees, GRI and CSR policies and ultimately reporting period …

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

PRESENTATION OF SUBSIDIES IN THE FINANCIAL REPORTS OF ECONOMIC ENTITIES a€“ NECESSITY AND IMPORTANCE

Camelia-Daniela, Hategan; Carmen-Mihaela, Imbrescu; … - In: Annals of Faculty of Economics 3 (2009) 1, pp. 986-990

This paper approaches theoretical problems regarding the definition and the types of subsidies according to the European Directives and the International Accounting Standards. The paper presents the accounting treatment of subsidies, the accounting polici

Persistent link: https://www.econbiz.de/10008511839

Online Financial Reporting Disclosure Requirements Across Central and Eastern European Countries

Victoria, Bogdan; Nicoleta, Popa Dorina - In: Annals of Faculty of Economics 3 (2008) 1, pp. 983-990

. Actual disclosure by companies from CEE was investigated in order to compare de jure and the facto financial reporting … disclosure. …

Persistent link: https://www.econbiz.de/10005091154

SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

Andreea, Cirstea; Carmen-Alexandra, Baltariu - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1171-1181

disclosure.Our findings suggest that the groups analyzed present a high degree of material harmonization with respect to the …

Persistent link: https://www.econbiz.de/10010685568

ACCOUNTING PRACTICES FROM FINANCIAL INSTRUMENTS DISCLOSURE PERSPECTIVE '" THE CASE OF ROMANIAN BANKING SYSTEM

Alexandrina, Stefanescu Cristina - In: Annals of Faculty of Economics 1 (2012) 2, pp. 595-601

tools have been used in this respect. Basing on this background, we focused our attention on Romanian banking system which … related disclosure requirements. First studies conducted in the measurement of harmonization practices (Nair and Frank, 1981 …, thus trying to answer our questions: 'Are the accounting practices related to financial instruments disclosure in Romanian …

Persistent link: https://www.econbiz.de/10010617474