The purpose of this research paper aims the study of actual corporate governance of the listed entities on the capital market. For the empirical study, we chose a segment of top banks in Romania, some of them being listed. On the research demarche we have proceeded to an analysis on the manner...

Given that the purpose of any business, and therefore those working in the field of extraction of coal mineral resources, is aimed at maintaining the equilibrium relationship between revenue and expenditure, the management problem facing firms is to find those methods which allow sizing and...

The present paper sets out to outline the theoretical frameworks and the research methods that may be used in addressing general issues of web behaviors and in formulating new researchable marketing questions. In view of this, we provide a brief literature review in three major areas of web...

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...

The analysis of the evolution of scientific research on accountancy is extremely important as one can only judge the present phenomena that characterize a certain field on the basis of a solid historical background. The aim of this paper is to offer an overview of the evolution of accountancy...

Deferred taxes came from the need to reflect the deferred debts or claims in the financial statements, in an entity's relationship with the state budget. [4] Given the complexity of the operations leading to temporary differences, in this article we will address general issues concerning the...