The purpose of this research is to know and analysis the effect of accounting information indicators such as Fixed Asset Turn Over (FATO), Return On Net Worth (RONW), Debt to Equity Ratio (DER) and non accounting information which is represented by the interaction collateral and practical...

Romania’s integration into the European Union raised the necessity of adapting Romania’s accounting settlements to the European Directives and the to the International Financial Reporting Standards, in order to achieve the standardization of working accounting methods. This is accomplished...

In elaborating the paper, we started from the idea of the necessity of knowing the reasons that determined the reconsideration of the importance of accounting information, in order to ensure survival, performance and durability of businesses in the context of the new challenges launched by the...

Our study approaches corporate governance in the context of the financial reportingprocess. From a theoretical point of view we draw on literature arguing that informationaltransparency connects corporate governance mechanisms and the financial reporting process withbenefits for stakeholders....

Purpose – The purpose of this paper is to report the findings from a study of the relationships of organization support, user characteristics, task characteristics, and intranet characteristics for using intranet applications to support management accounting in public hospitals....

Pricing policy aims to determine the price of goods and services sold by the organization. These figures have an impact over the turnover that must be higher to the total expenses for the enterprise to make profits. Therefore, it is important to know the

In Romania, starting from the Regulationas requests (CE) no. 1606/2002 and the national regulations are obliged to apply the IFRS starting with 1st of January 2007 the entities whose immovable values, at the balance date, are admitted to the transaction

This research aims to examine the influence of order effects and response mode [a step by step (SbS) and an end of sequence (EoS)] or belief adjustment model on investment decisions making. The contribution of this research to the accounting literature is the existence of Belief Adjustment model...

The key conecpts of principal-agent analysis are utilised to investigate influences on venture capitalists' accounting information requirements as used in their dealings with investees. The findings are based on structured interviews held with twenty leading venture capitalists, managing funds...

The paper uses a range of primary-source empirical evidence to address the question: ‘why is it to hard to value intangible assets?’ The setting is venture capital investment in high technology companies. While the investors are risk specialists and financial experts, the entrepreneurs are...