The aim of this paper is to bring into attention the creative accounting phenomenon. Typesof creative accounting practices has been examined comparing scandals occurred in large companiesin the last two decades. In order to realize this scope we define the concept of creative accounting andits...

Merger deals are one of the most important business strategies which can change the company value dramatically. Mergers have been constantly a subject of debate and analysis over the past decades. Thus, it is a matter of great interest to analyze merger activities during economic crisis periods,...

The large variety of uses that accounting products take, as well as their wide range of informational needs require that certain criteria be established, with regards to the quality of accounting data, and these criteria must be fully met. The concept of

The paper discusses a very topical issue, under the conditions of the economic crisis, on the going concern of an entity and the manner in which the auditor can provide reasonable assurances to that effect. The going concern assumption is a fundamental principle for drafting the financial...

Gazelle companies are relevant because they generate much more employment than other companies and deliver high returns to their shareholders. This paper analyzes their behavior in the years of high growth and their evolution in the following years. The main factors that explain their success...

The evolution, the development of increasingly complex activities emphasizes the utility,the necessity of the profit and loss account in the financial reporting by increasing the interest in theenterprise performance, especially for the dynamic information that this situation can provide.In this...

According to position document no.11 Economic and Monetary Union , Romaniahas committed to report after the European System of Accounts ESA 95. The classification of publicinstitutions is necessary to circumscibe the Public Administrations’area (S.13), its division intosubsectors and also to...