Economic globalizations, development of international markets, have led multinational companies to develop their activities worldwide. In this context, they faced different accounting regulations of various countries. Therefore, based on the need for a common framework of accounting regulations,...

Economic globalizations, development of international markets, have led multinational companies to develop their activities worldwide. In this context, they faced different accounting regulations of various countries. Therefore, based on the need for a common framework of accounting regulations,...

This research studies, through a content analysis of the comment letters to the IVSC's project on intangible assets fair value determination, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At...

Discussions on the determinants of current developments in financial reporting matters drew a tendency to heterogenize the structure of financial accounting information demand, especially from external users. The success of the current accounting convergence process depends on the degree of...

Accounting is one of the most important links in the economic system and must be supervised closely. The increasing globalization of capital markets demonstrates the need for uniformity of accounting, which is achieved by normalization and harmonization of Romanian accounting regulations....

This article looks at the risks inherent in foreign investment using Cambodia as an example. Companies are either investing in Cambodia to establish factories for export of garments, or are using Cambodian based suppliers for supply of garments. This development was based upon the availability...

International investment agreements (IIAs) are of great importance to investors, or at least they should be, to investors who want to be knowledgeable about how IIAs can protect against risks. Types of agreements that this article will look at are the following:1. Bilateral investment...

Business intelligence and knowledge management seems to gain the attention of the society regarding the benefits that brings to it when this two domains are considered as a whole. The advantage of using business intelligence in order to take decisions and bring innovation to the business, are...

Under the current circumstances of globalised economic activities, the fiscal optimization techniques and methods are inevitably correlated with the fiscal regime of the transfer pricing that are a hot topic but also susceptible to raise contradictory opinions. Starting from these assumptions,...

This study provides a dynamic analysis of the lead-lag relationship between sovereign Credit Default Swap (CDS) and bond spreads of the highly indebted southern European countries, considering an extensive time sample from the period before the global financial crisis to the latest developments...