This book introduces corporate financial management, based on the basic capital budgeting framework and the time value of money. It focuses on theoretical formulations and correct application of financial techniques that will help improve managerial and financial decisions. Based on fundamental...

Working capital management almost always determines the ability of a firm to earn profit. Efficiency with which a firm handles working capital ensures prosperity while neglect would spell danger for the very survival of the firm. The study focuses on the impact of working capital management on...

The article analyses existing approaches to identification of types and forms of the state audit. Scientifically substantiated classification of types and forms of the state audit would allow correct understanding of its content, functions and prospects of development. Author's understanding of...

The work developed by the authors assumes a definite need for reflection on funding mechanisms and macroeconomic management at all levels of budget deficit, amid the economic crisis unprecedented in the recent history of Romania and the whole of Europe. In this direction, this paper attempts to...

The audit rules are necessary, they being able to be useful as much for the auditors and for the audit beneficiaries. For the auditors, the rules make first of all a support item, a guide or a support in applying the methods, techniques, procedures and second of all a support and justification...

The objective of the financial situations is to provide a true and fair view of the entity.The failure in adequately representing the accounting information highlights the accounting risks. Therefore, an increased attention should be paid to remove the threats that risk activities face within...

В статье проанализированы существующие подходы к определению видов и форм государственного аудита. Научно обоснованная классификация видов и форм...

Целью статьи является исследование функций аудита в целостной системе государственного финансового контроля государства, теоретические и практические...