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1. 1. QUALITY OF ACCOUNTING INFORMATION – BETWEEN UNCERTAINTY AND AMBIGUITY — 31 March 2024

   Authors:   • Florentina PANTAZI, email: pantazi_flory@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania  • Anca Alexandra PANTAZI, email: pantazi.anca@gmail.com, Afiliation: Valahia University of Targoviste, Romania
   Abstract: The parameters of the effectiveness of information are determined by the degree of subjectivity-objectivity, by the user’s commitment to it, by

   No 69 - March 2024 > QUALITY OF ACCOUNTING INFORMATION – BETWEEN UNCERTAINTY AND AMBIGUITY

2. 2. FINANCIAL REPORTING IN THE CONTEXT OF THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS — 22 December 2021

   Authors:   • Anca Alexandra PANTAZI, email: pantazi.anca@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania  • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
   Abstract: With the help of IFRSs, any entity can present and prepare its financial statements on the same basis as any other entity in any state that applies IF

   No 64 - December 2021 > FINANCIAL REPORTING IN THE CONTEXT OF THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS

3. 3. CORPORATE GOVERNANCE RELATION WITH ACCOUTNING STANDARDS — 23 December 2014

   Authors:   • PhD candidate Mr. ISSAM MF SALTAJI, email: createmyworld@mail.ru, Afiliation: Academy of Economic Studies, Bucharest, Romania
   Abstract: The main objective of paper is to highlight on corporate governance relation with accounting standards through checking selective data base of leading

   No 31 - September 2013 > CORPORATE GOVERNANCE RELATION WITH ACCOUTNING STANDARDS

4. 4. PARTICULARITIES OF THE FINANCIAL ACCOUNTING ACTIVITY IN ECONOMIC ORGANIZATIONS — 29 March 2022

   Authors:   • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania   • Viorica NEACȘU (BURCEA), email: viorica.burcea@yahoo.com, Afiliation: Valahia University of Targoviste, Romania  • Silvia MINCIUNĂ, email: silviaminciuna@yahoo.com, Afiliation: Valahia University of Targoviste, Romania
   Abstract: Financial-accounting activity is the instrument within an organization that seeks economic, financial, and asset management. It is important because o

   No 65 - March 2022 > PARTICULARITIES OF THE FINANCIAL ACCOUNTING ACTIVITY IN ECONOMIC ORGANIZATIONS

5. 5. IFRS ADOPTION AND ANALYSTS FORECASTS ACCURACY IN ROMANIA: A CASE STUDY — 16 January 2015

   Authors:   • Mihaela IONASCU, email: mihaela.ionascu@gmail.com, Afiliation: Academy of Economic Studies
   Abstract: This paper seeks to explore the impact of International Financial Reporting Standards (IFRS) adoption in Romania on analysts’ forecasts accuracy

   No 28 - December 2012 > IFRS ADOPTION AND ANALYSTS FORECASTS ACCURACY IN ROMANIA: A CASE STUDY

6. 6. THE RELATIONSHIP BETWEEN FINANCIAL REPORTING TIMELINESS AND ATTRIBUTES OF COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE \ — 16 January 2015

   Authors:   • Younes H. AKLE, PhD, Afiliation: Associate Professor of Accounting Faculty of commerce and Business Administration, The University of Helwan, Ain Helwan, Cairo
   Abstract: This study empirically investigates the relationship between industry type, company size, gearing, leverage, earnings quality, earnings management, el

   No 23 - September 2011 > THE RELATIONSHIP BETWEEN FINANCIAL REPORTING TIMELINESS AND ATTRIBUTES OF COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE \

7. 7. ACCOUNTING AND FISCAL POLICIES REGARDING THE TREATMENT OF ASSETS’ DEPRECIATION – NATIONAL AND INTERNATIONAL — 16 January 2015

   Authors:   • Professor Mariana MAN, Ph.D., email: man_mariana2006@yahoo.com, Afiliation: University of Petroşani  • Professor Ioan C-tin. DIMA, Ph.D., Afiliation: “Valahia” University of Târgovişte  • Drd. Valentina MINEA, Afiliation: “Valahia” University of Târgovişte
   Abstract: A large part of fixed assets depreciate with time, a fact that requires their replacement, usually, through amortization. Amortization appears as a va

   No 22 - June 2011 > ACCOUNTING AND FISCAL POLICIES REGARDING THE TREATMENT OF ASSETS’ DEPRECIATION – NATIONAL AND INTERNATIONAL

8. 8. THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FINANCIAL REPORTING TIMELINESS FOR COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE “AN EMPIRICAL STUDY” — 16 January 2015

   Authors:   • PhD Younes H. AKLE, Afiliation: Associate Professor of Accounting Faculty of Commerce and Business Administration, The University of Helwan, Ain Helwan, Cairo
   Abstract: This study empirically investigates the relationship between the timeliness of corporate financial reporting and Corporate Governance for companies li

   No 22 - June 2011 > THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FINANCIAL REPORTING TIMELINESS FOR COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE “AN EMPIRICAL STUDY”

9. 9. FINANCIAL REPORTING TIMELINESS IN EGYPT: A STUDY OF THE LEGAL FRAMEWORK AND ACCOUNTING STANDARDS — 16 January 2015

   Authors:   • Younes H. AKLE, PhD, Afiliation: Faculty of Commerce and Business Administration The University of Helwan , Cairo
   Abstract: The objective of the study is to present an analysis of the legal framework surrounding the Financial Reporting Timeliness in Egypt,and the problems f

   No 21 - March 2011 > FINANCIAL REPORTING TIMELINESS IN EGYPT: A STUDY OF THE LEGAL FRAMEWORK AND ACCOUNTING STANDARDS

10. 10. MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN — 21 January 2015

    Authors:   • Ph.D. Hamidreza VAKILIFARD, Afiliation: Islamic Azad University Tehran, Iran  • Ph.D. student Vahab ROSTAMI, Afiliation: Islamic Azad University Tehran, Iran  • Ph.D. Hashem NIKOOMARAM, Afiliation: Islamic Azad University Tehran, Iran  • Ph.D. Daniela MITRAN, Afiliation: “Athenaeum” University Bucharest  • Ph.D. Mahdi SALEHI, Afiliation: Ferdowsi University of Mashhad Iran
    Abstract: Purpose - Critical role of accounting and financial reporting is providing useful information for different and entitled users to help them in making

    No 18 - June 2010 > MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN

11. 11. GRAPHIC EVALUATION OF COPYRIGHT AND OF RELATIONS BY THE METHOD OF DISCOUNTED CASH-FLOW (DCF) — 05 September 2016

    Authors:   • Paula-Angela VIDRAȘCU, email: vidrascupaulaangela@yahoo.co , Afiliation: Academy of Economic Studies, Bucharest, Romania   • Oana Camelia IACOB, email: oanacamelia.i@gmail.com, Afiliation: Hyperion University, 169 Calea Calarasi, Bucharest, Romania   • Ana-Maria VOLINTIRU, email: anavolintiru@gmail.com, Afiliation: Amma Print SRL, Bucharest, Romania   • Marinela GEAMĂNU, email: geamanu_marinela@yahoo.com.au, Afiliation: Spiru Haret University, Bucharest, Romania
    Abstract: According to the new technologies and due to the phenomenon of sustainability, in the knowledge economy, intangible assets are renamed, being limited

    No 43 - September 2016 > GRAPHIC EVALUATION OF COPYRIGHT AND OF RELATIONS BY THE METHOD OF DISCOUNTED CASH-FLOW (DCF)