Financial statement analysis has been used to assess a company's likelihood of financial distress — the probability that it will not be able to repay its debts. Financial statement analysis was used by credit suppliers to assess the credit worthiness of its borrowers. Today, financial...

The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in the context of small and medium-sized enterprises in Romania in terms of the cashflow situation. Research methodology is based on a quantitative survey carried out in order to...

Рассматривается логика реформирования национального бухгалтерского учета в свете требований международных стандартов финансовой отчетности (МСФО),...

This article aims to highlight the relationship between corporate governance and financial statement fraud. It also emphasizes the characteristics that would be needed for good corporate governance so that it could prevent any type of frauds.

The Italian Public Administration is the subject of ongoing reforms, especially due to the high public debt. After several attempts in recent years, choosing an organizational model similar to that management, overcoming the traditional bureaucratic organization. The new management model...

Проанализированы различные виды стоимостных показателей активов и обязательств. Представлены оценочные показатели различных видов отчетности: финансовой,...

Раскрыты основные проблемы оценки финансового состояния предприятий. Обосновано необходимость применения системного подхода при построении системы...

This paper makes a comparative study of accounting methods and treatments regarding the establishment of revenues and evaluation of fixed assets and investment securities reported in four countries: Romania, France, Great Britain and USA.

Due to the transfer of certain categories of business entities to international standards accounting, practical application of the International Financial Reporting Standards today are highly important for business entities in Ukraine. The article covers the specifics of financial statements...

This paper investigates the relationship between ownership concentration and enterprise performance in Ukraine. Using data on 376 medium and large enterprises, it finds that ownership concentration is positively associated with enterprise performance in Ukraine. The paper also finds that...