Employees are an important firm resource and a source of intellectual capital; hence, they drive firm performance. Employee expenses capture information about employees and are one of the largest earnings components. We analyze whether this earnings component contributes incremental information...

The purpose of this study is to examine that the earnings components and banking efficiency are relevant to the market value of the banks or not. Testing the relationship we used DEA for the banking efficiency and regression model is estimated because it is panel study we used Common effect,...

Based on financial reporting and stock market information for 13,768 firms in 23 countries over the period 1995â1999, we perform a comparative analysis of the value relevance of reported earnings and their components. We also search the country and market factors explaining the relationship...

Based on financial reporting and stock market information for 13,768 firms in 23 countries over the period 1995–1999, we perform a comparative analysis of the value relevance of reported earnings and their components. We also search the country and market factors explaining the...

This paper articulates the links between relevance of an earnings component in forecasting (abnormal) earnings and its relevance in valuation in a nonlinear framework. The analysis shows that forecasting relevance does not imply valuation relevance even though valuation irrelevance is implied by...

The following issues are being adressed in this paper: the relationship of accounting and accounting law with the local economy, the relationship of accounting and accounting law with macroeconomics, establishing public policies for certain categories of enterprises based on information provided...

The article, having as theme on "the necessity of a right accounting in Romania in the current context" brings into the reader's attention some aspects connected with the accounting law issues in the current context. In this respect, we presented a general argumentation on the subject of...

Ceasing the existence of any company requires the performing of certain operations meant to put an end to firm activity and breaking off of its legal person status. These operations are directly connected to company’s liquidation procedures. For the company to perform its debt payment...

The article, having as theme on "the necessity of a right accounting in Romania in the current context" brings into the reader's attention some aspects connected with the accounting law issues in the current context. In this respect, we presented a general argumentation on the subject of...

This study examines the political process of promulgating the draft laws 22169 and 22896, which pertained to the reporting of financial conglomerates, the lobbying efforts observed during the process, and the interaction between the government, the supervisors of banks and insurance companies,...