The rise of social media has encouraged guru dreams because of the low entry barrier and highly skewed distribution of public attention that characterize social media. The pursuit of guru status, however, may be achieved through information provision or cheap talk, and competition inherent to...

The purpose of this paper is to outline the specifics of an operation less applicable in our country, namely business combination. After formulating several views on the necessity of applying IFRS in Romanian accounting environment, there were highlighted the imperfections shown by the old...

This article demonstrates the possibilities of transversal organization of mining economic entities in Romania. Objectives of economic entities are described and steps to take in order to realize transversal organizing according to the specific of Activity-Based Costing method. All methodology...

The article having as theme "The marketing conception and design of the supply and demand for accounting information. Bookkeeping and accounting services marketing process”, brings into the reader’s attention the aspects of an intense connection between accounting and marketing in the...

The article, having as theme on "the necessity of a right accounting in Romania in the current context" brings into the reader's attention some aspects connected with the accounting law issues in the current context. In this respect, we presented a general argumentation on the subject of...

This article, having as topic: ”Problematical interdependence between accounting and corporate governance in nowadays context” wins the reader's attention in order to a better understanding of the interdependence upon some aspects linked between the corporate governance issues and IFRS/IAS...

The scope of this study is to investigate the accounting master students’ attitude and perception regarding ethics and the existence and manifestations of creative accounting, in the context of harmonization of the Romanian accounting system. The sample of our research consists of accounting...

This study seeks insights into the economic consequences of accounting conservatism by examining the relation between conservatism and cost of equity capital. Appealing to the analytical and empirical literatures, we posit an inverse relation. Importantly, we also posit that the strength of the...

We investigate the content, timing and relevance of firms’ narrative disclosure about the effects of IFRS adoption in annual statutory financial statements and firm announcements to the stock exchange for 150 large listed Australian firms in the three-year period surrounding adoption...

The purpose of this study is to use structural equation modelling (SEM) to investigate the extent to which different monitoring mechanisms – the board and its committees, shareholders and independent auditors – are complements (i.e. a positive covariance) or substitutes (a negative...