This research study is analyzing the relevance of accounting information reflected through the elaboration of firm performance variables and administration because of the necessity of performance to be administrated. The subject of the theme is enclosed in current development of accounting norms...

Starting from the expression that the financial performance of the company is incomplete if it does not consider the risk taken to achieve this performance which appears in a different way of administration - governance that controls and evaluate the performance, meet stakeholders, contributing...

Considering that firm performance is incomplete without addressing associated risk to fulfill it, the main objective of this research is to underline the management contribution to the performance and risk of the analyzed enterprise. A detailed financial situation analysis, which are employing...

The application of IFRS in an economic entity’s accounting imposes the paying of special attention to not necessarily the similarities but most importantly to the differences which appear between the national referential and the IASB one. As regards the financial position of the entity, we may...

Annual financial statement users want the best possible information about the ability of economic agents to make payments, liquidity needs, as well as for comparing different company’s results, eliminating the impact of using different accounting methods for similar transactions. For this...

Stock performance analysis can not find a better place than after presentation of earnings per share, the latter being one of the indicators on the performance of companies listed on capital markets. Exchange rates are considered final term market performance of listed companies since they...

In the last decades it shows, as a particularity, an acceleration of the internationalizations of capital and trade markets, which has emboldened globalization and, especially, the technological progress of information and communication, which has allowed economic actors to fully profit from the...