During the implementation of the monetary policy, the National Bank of Romania took great care for the activity of giving loans. Analyzing USA crisis, IMF pointed out the importance of regulations for this sector, which practically don’t exist in some cases, especially in the case of...

Following the conditions in which, the taxpayers accomplish more frequently sponsorship and patronage actions, in this paper, we propose to expose the tax treatment of these operations from the perspective of some trading companies, taxably person registered in purposes of VAT in Romania and...

This paper has like objective to present the main theories of the dividend decision. So, after a short introduction we present Lintner’s partial adjustment model, models derived from the Lintner’s and residual dividend theory.

This work tries to dimension the volume of activity so that it can emphasis the break even point and the predicted volume for the desired profit. The relationship between volume-cost-profit, known as economies of scale, is explained by the unit profit growth as the volume of production raises,...

Through this paper we want to identify which are the main factors that influence the company's financing decision. And from all the factors we will analyze the cost of capital. We would like to see what role plays the cost of the capital in fundamenting the financing decision and what are the...

The role of the banking system as essential link the savinginvestment process makes of its stability a priority on the agenda of the public authorities. One of the major objectives of a central bank is to prevent the risk by promoting an efficient bank monitoring, which should contribute to the...

This analysis aims to determine the differences in the exchange rate between the member countries of the European Union, the states financial conversion, the conditions to increase the capital, the discriminatory treatment on the assets and liabilities, monetary and nonmonetary, of accounting...

The objective of this paper is to provide a global perspective of the liquidity risk from a banking societies‘ viewpoint. Our paper belongs to the technical studies that analyze the concrete way in measuring the liquidity risk at the level of the banking societies from Romania. The study is...

One of the important consequences to be drawn from the course of the financial crisis up to now is the insight that more attention must be paid in the future to the factors of liquidity, liquidity management and liquidity protection. That holds true for the protection of the stability of an...

(VF)Dans cet article, nous étudions les facteurs susceptibles d’influencer la structure des syndicats bancaires en France, sur la période 1998-2006, et nous proposons un modèle empirique de cette structure, mesurée par la taille, la concentration et la réputation. Nous montrons que la...