Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of...

Romania’s integration into the European Union raised the necessity of adapting Romania’s accounting settlements to the European Directives and the to the International Financial Reporting Standards, in order to achieve the standardization of working accounting methods. This is accomplished...

In elaborating the paper, we started from the idea of the necessity of knowing the reasons that determined the reconsideration of the importance of accounting information, in order to ensure survival, performance and durability of businesses in the context of the new challenges launched by the...

There are many studies confirming the theory according to which the decisions of the users of the accounting information depend on the quality of this very information, namely its intrinsic quality, as well as its impact through publication. We undertake to test the extent to which the intrinsic...

From a juridical point of view, an entity is considered in difficulty in the situation of payments’ ceasing that occurs when it can not face its due debts with the available funds. In the case of a financial depreciation, the short term liabilities are superior to the assets. The negative net...

This study examines the impact of financial literacy, accounting information, openness to experience and information asymmetry on the shortterm investment decisionmaking of the stock market investors. For this purpose 23item questionnaire was developed and distributed among 185 stock market...

The approach by comparison establishes the limits of the shares market value by analyzing the prices, normally paid for shares to the competing entities to the one evaluated. In order to select the comparison base, the motivations of the parties involved in the transaction must be identified....

Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of...