accounting measures: ROE, ROA and NIM. Post-M&A performance for a 3-year period is compared with the aggregate ratios from all … Romanian banks. The findings are mixed. On one hand, bank M&A in Romania does not result in improved ROE or ROA in the post M …

The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors … accounting standards and national regulations and the dynamic of the profession in the Big Data era determine the need of a …, this being the consequence of the numerous small and medium accounting and auditing firms, limited investments in IT tools …