The golden rule of financial equilibrium state the noncurrent resources should finance noncurrent assets and current resources should finance current assets. Managing working capital suppose to provide cash, which is indispensable for a company to run its day-by-day activities. The main aim of...

The accounting information offer is influenced, on the one side, by external factors and their pressure on the accounting system, and on the other side by the way in which the accounting information is regulated and developed. According to economic theory, the demand for accounting information...

In this study we are going to showcase the best known performance management tools. All the tools used in evaluating performance must guarantee a global vision on the activity, as well as providing us with an outline of the synergies, a formalization of the relationships between action and...

This paper attempts to provide an estimate of how the Romanian economy can develop in 2012. This prediction is made based on an analysis of the evolution of the market value of the main companies operating on the financial markets, in the industry, on the energy market, on the consumer market,...

Corporate governance represents the system through which a company is being controlled and managed. In defining of this concept, works on the idea overall performance of the company is based on the theory of interest holders. The paper concerns about the relationship between corporate governance...

Nowadays, the term corporate governance is more and more associated with risk management objectives. Its importance increases for the main reason that a good governance is a symbol of balance between tactical and strategic decisions. This paper aims to clarify some issues related to corporate...

The consolidated financial statements concern the financial statement presentation and the results of a set of companies as if they form only one company, composed of different departments, divisions or branches. The recognition of the informative role does not allow its reduction to a simple...