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 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.

Day by day, the current crisis has been showing its devastating effects on the global economy. It is very urgent to change the vision of the accounting profession in order to counteract these effects. Nevertheless, it is also imperative to build new strategies in concordance with the actual...

Finding itself at a crossroads, the accounting profession is facing today new challenges both at a national and international level, with deep implications whose dimensions are exacerbated by the economic and financial crisis. From a purely practical activity, accounting became a scientific...

Control risk (CR) refers to the likelihood that material misstatement of the financial statements can not be prevented or detected and corrected by the entity's internal control. This risk is assessed by the auditor after obtaining an understanding of the entity's control environment risk...

The annual financial statement is a technical and accounting instrument capable to provide with, periodically, a synthetic representation of the patrimonial and financial statement and of the economical result of an entity. In Europe, the financial accounting phenomenon was born in the second...

The research area of work is the accounting systems addressed both globally and at national and European level, in terms of characteristics and internal events in order to highlight their differences. This paper aims to carry out a comparison between the two accounting systems, international...