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...

The analysis by scoring methods is usually carried out by banks in the analysis of creditworthiness, when a company asks for a bank loan. Each bank has its own analysis, including a feature-score calculated internally based on indicators defined in its credit manual. To have a national...

The goal of the scoring method is to provide predictive models for the assessment of the bankruptcy risk of an enterprise. Its implementation requires observing a set on enterprises from two different groups: a group of companies with financial difficulties and a group of enterprises with no...

The purpose of this paper is to use discriminant analysis to substantiate a score function effective in bankruptcy risk prediction of enterprises on Romanian economy example. For achieving discrimination between bankrupt and non-bankrupt in the scoring model we used relevant financial ratios...

The European examination process of mergers proposes an efficient analysis, transparent and adjusted to merger economical circumstances. The European examination of merger has an administrative side ant the European Commission itself has the decisional authority to impeach or not over a...

The dashboard is a way of framing, selecting, arranging and presenting of the indicators that allow for an overview of the general trends in the evolution kept under scrutiny. Depending on the objectives that it sets and monitors, an enterprise can build its own representation of the required...

For a long time the users of financial statements were limited to consulting the profit and loss account in order to find out information regarding the result sheet, considered the most significant measure of a company’s performance. On the same trajectory there lies the theory of Economics,...

It is difficult to choose the relevant piece of information out of the abundance of information provided by management accounting, having an impact on the company’s performance. As we know, the information regarding costs constitutes the link between managerial and financial accounting....