The aim of this paper is to study the value relevance of IFRS-based accounting information regarding financial instruments provided by non-financial Romanian groups quoted on Bucharest Stock Exchange for the period 2011-2013. Data from both consolidated and parent-only accounts are tested using...

The dynamics of the contemporary environment with all its characteristics has greatly encouraged further research of the impact of innovation on the company’s performance due to the paradigm that defines an innovation as means to enhance the competitiveness of enterprise. Thanks to the efforts...

The application of the latest management methods becomes today, during the ongoing European integration processes, a requisite for the success of the business within the environment of international markets. In this paper, the authors pay attention to the expansion of the organizational...