Our demarche is focused on understanding the accounting regulation process in Romania in order to accorde with the European Union Accounting Directives and the IAS/IFRS standards. In our essay we want to describe the Romanian solution adopted by the regulator concerning the active depreciation.

The paper “Corporate governance in the 2011 of financial crisis: evidence from financial institutions worldwide” examines the role of corporate governance in the financial crisis. A large number of financial institutions have collapsed or were bailed out by governments worldwide since the...

In this study authors argues that diversification plays an important role not only in personal financial investment, but also in corporate strategy.

In spite of the fact that many successful foreign companies pay special attention to reporting preparation with the view of value reporting creating, only some home companies are willing to adopt this experience.

It is largely accepted that all companies need able management. But in any board system it is important to have an appropriate balance of power such that no single individual, or group, has unfettered control of the company. Our purpose is to describe the elements of good corporate governance,...

This work intends, not having the aspiration to entirely embrace the subject, to scan the problems Romania is confronted with, in order to establish a pack of principles concerning the corporate governance. For the beginning it is shown that the role of European integration in stimulating the...