The purpose of this paper is to analyze the usefulness of financial statements for small and medium sized companies prepared under IFRS, in comparison with the financial statements under Romanian Accounting Standards. The main research question is whether the financial statements under IFRS...

This paper aims to asses the behaviour of budget hotel consumers as well as to determine what characteristics and facilities are most important in making this high involvement purchase. The purpose of the conducted study is to evaluate the decision making process and its implications; all five...