This paper is a stage of creating, testing and validation of a multiple regression equation of economic and financial performance for a statistical population of Romanian banking system in 2008-2013.

This paper makes an overview of the literature regarding IFRS application, both globally and in our country, expressing some personal considerations on key financial and accounting domains, which present the biggest challenges in terms of impact on the banks financial situation.

This paper is an overview of the literature regarding the notion of performance, especially in the banking system in our country, expressing my own point of view regarding profitability of the banking system in Romania once with the beginning global crisis.

This paper is an overview of the specialty literature as regards the non-performing credits, both globally and at the level of our country, expressing my own point of view concerning the evolution of this phenomenon. My paper shows that first of all it is necessary to make an analysis of...

The internal control system is a permanent integrated process of the economic entity, conducted by senior managers, from managers of departments to employees. Its correlation with the accounting information should ensure the objectives proposed by the top management regarding analysis of the...

Global performance, as defined by its economic, social and environmental dimensions, has its intimate resort, first of all, at the human resources of the organization in the position of the subject and its object. Social performance conditions economic performance through its many motivational...

Revision, respectively auditing tangible assets of construction entities is of significant importance for the auditor’s opinion regarding the existence of determined material errors and frauds that may affect the accurate image of annual financial statements. An important stage in applying the...

Balance Scorecard (BSC) is a tool for measuring the performance, used mainly in the private sector. Social and economic changes of recent years have given rise to a number of objective needs, particularly in the management of “public money”.

The intangible assets are increasingly considered the ultimate roots of company’s performance. The recent global financial crisis has awakened everyone associated with the field of management and accountancy. The importance and attractiveness of accounting numbers (earnings, dividends, and...

European Health Services is in a full process of reform; under the latest economic and social transformations, European Union is seeking the reform of all health systems of the Member States to ensure the highest quality services. Romanian health system is a difficult sector of the national...