Earnings forecasts can be useful for investment decisions. Research on earnings forecasts has focused on forecast performance in relation to firm characteristics, on categorizing the analysts into groups with similar behaviour and on the effect of an earnings announcement by thefirm on future...

Se spune că atunci când Peter Druker, considerat de către The Economist ca fiind ,,Cel mai mare gânditor pe care ştiinţa managementului l-a creat vreodată”, i-a prezentat unui interlocutor al său schimbările previzibile, l-au făcut pe acesta din urma să exclame :,, Ce mi-ai spus...

This paper studies the decision of firms to expense or capitalize R&D expenditures. The firm has an incentive to mismatch the benefits and costs of R&D, expensing a larger portion of R&D when the benefits occur in the long-run and capitalizing a larger portion when the benefits occur in the...

The article aims to emphasize the importance of the ABC method in the provision of real production costs within mining extractive industry entities in Romania. Starting from the progress of investigations undertaken in the specialty literature regarding the adaptation and implementation of the...

This study examines the determinants and implications of the information disclosed in interim reports submitted to the Helsinki Stock Exchange in the period 1985-93. The determinants part of the work is based primarily on prior literature, firm attributes, and the development of the...

Along with continuing changes in the tax law, the requirements to the organization of small business accounting are changing, too. The article provides the analysis of normative legal documents governing small business accounting. The accounting requirements for small businesses of general and...

Responding to recent calls in the literature to examine the organizational context of boards of directors, this study investigates whether different board compositions are associated with different organizational information contexts. The results of this study may shed light on the findings of...

In today’s business environment, one of the most popular methodologies used to allocate manufacturing overhead cost (MOC)s on products is “Step-down Allocation Method”. In this methodology, transferring of manufacturing overhead costs from supplementary cost centers to primary cost centers...

Most specialists believe that there is no Enterprise Resource Planning without any financial and accounting information in the operations they administer in these systems. A financial-accounting pattern gathers and strengthens information related to all the activities of a company thus allowing...

If the accounting measurement of economic performance has a lot of techniques and tools we can not say the same for the other two objectives, environmental and social. On the assumption of maximizing benefits, the question arises whether social enterprises reach performance levels similar to...