In the paper the authors show the modalities of performance measurement in IT Romanian companies. Thus, the authors find out the relationships between ROE and ROA on the one hand and leverage and liquidity on the other hand. Also is presented some important values for these ratios as median...

In this paper, the author presents ways to evaluate the rating of commercial entities based on logit model. On this basis were determined the ranges of financial security and was set the probability of failure of these firms in Romania.

Tax compliance, i.e. citizens’ disposition to pay taxes either voluntary or enforced, is an extremely important topic at any moment, but mostly when governments have to finance public goods with few tax money. In the light of these realities, governments have to find ways of providing public...

In this paper the authors show the possible causes of the world financial crisis. In this way is presented the start of the financial crisis, and the evolution of American economy, its huge defficit, the evolution of nemployment rate, the inflation rate,

The present paper focuses on the analysis of tax compliance behavior from the tax morale standpoint. We grounded our research on the idea that empirical studies constantly invalidating the assumptions of theoretical models of tax evasion show there are more factors influencing compliance than...

Governments around the world register substantial losses due to tax non-compliance behavior. Whether it is tax avoidance or tax evasion, non-compliance has repercussions on the whole society because it mitigates the quality of the provision of public goods. Nevertheless, the level of tax...

In this paper the authors describe how the analysis of solvency to prevent bankruptcy of Romanian companies. In this respect safety intervals are identified by the authors after analyzing the financial condition of more than 900 Romanian companies.

In this paper, the authors present the method of evaluating the effect of taxation on the financial equilibrium of the company.

The present paper tries to cast some light on the origin of the financial and banking crisis. Firstly, it emphasizes the changes made by the central banks in order to achieve better regulation and supervision of the banking system. Secondly, it attempts to answer the questoin whether the...

In this paper the authors describe how the analysis of operational and investment activities in conjunction with the financial policies of firms subordinated to county councils in the North-West of Romania.