The paper aims to determine the level of voluntary disclosure of relevant information in accordance with the corporate governance code by Romanian companies listed on the stock exchange. Study methodology is based on both fundamental research on corporate governance theory and the empirical...

The paper aims to determine the level of voluntary disclosure of relevant information in accordance with the corporate governance code by Romanian companies listed on the stock exchange. Study methodology is based on both fundamental research on corporate governance theory and the empirical...

The paper aims to determine the level of voluntary disclosure of relevant information in accordance with the corporate governance code by Romanian companies listed on the stock exchange. Study methodology is based on both fundamental research on corporate governance theory and the empirical...

This paper, by means of the model of correlation coefficient between the two variables, this paper tests the intensity of the correlation between the three traditional financial indicators: the return on assets (ROA), the return on equity (ROE), the financial leverage (LF) and the indicators...

The paper presents some aspects regarding adoptata strategy to resolve the crisis in Cyprus financial system and the effects of such approaches used the euro area, but especially on the banking sector in the European Union. From our perspective we considered as an important thing to understand...

The international financial crisis has revealed malfunctioning of surveillance systems available until 2007-2008, as well as the relationship between banks and governments, which led to the idea of creating a European Banking Union, as a measure to prevent new negative phenomena. The project...

The objective of our research is to highlight the concept, and especially the practices of the creative accounting or frozen assets and their implications for the company performance. More specifically, the practices and techniques of the creative accounting or frozen assets aim at assessing...

The objectives of the present research are related to the approaches concerning the “performance audit” concept in the specialized literature and practice as well as the clear delimitation of this concept of financial audit and internal audit. For a clear emphasis of the objectives and...