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1. 1. 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

2. 2. SYNTHESIZING AND EXPOSURE OF THE ASSESSMENT METHODS OF THE INTANGIBLE ASSETS — 15 December 2014

   Authors:   • Paula – Angela VIDRASCU, email: vidrascupaulaangela@yahoo.com, Afiliation: Academy of Economic Studies, Bucharest, Romania  • Andrei Mihai CRISTEA, email: cristeaandm@yahoo.com, Afiliation: Hyperion University, Bucharest, Romania  • Oana Camelia IACOB, email: ioanabaghi@yahoo.com, Afiliation: Hyperion University, Bucharest, Romania  • Ana-Maria VOLINTIRU, email: anavolintiru@gmail.com, Afiliation: Ph. D. Student, Valahia University, Targoviste, Romania
   Abstract: Intangible assets evaluation involves finding the optimal path for the estimation of the value of an intangible asset by using one or more of the asse

   No 35 - September 2014 > SYNTHESIZING AND EXPOSURE OF THE ASSESSMENT METHODS OF THE INTANGIBLE ASSETS

3. 3. 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

4. 4. COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW — 16 January 2015

   Authors:   • PhD Student Lucian MUNTEANU, email: lucian.munteanu@ase.ro, Afiliation: Bucharest Academy of Economic Studies
   Abstract: The cost of equity capital is an important indicator for those who operate on the financial markets, especially for managers and financial resources p

   No 24 - December 2011 > COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW

5. 5. INTERNAL CONTROL - MANAGEMENT RESPONSIBILITY — 16 January 2015

   Authors:   • Ph.D. Emilia VASILE, email: rector@univath.ro, Afiliation: "Athenaeum” University Bucharest  • Assistant lecturer Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: "Athenaeum” University Bucharest
   Abstract: Internal control is a process designed, implemented and maintained by the management of the organization in order to provide reasonable assurance conc

   No 23 - September 2011 > INTERNAL CONTROL - MANAGEMENT RESPONSIBILITY

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. 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”

8. 8. FINANCIAL DISCLOSURE OF LISTED ROMANIAN COMPANIES AND ANALYSTS\' FORECAST ACCURACY: AN EXPLORATORY RESEARCH — 16 January 2015

   Authors:   • Ph.D. Mihaela IONAȘCU, Afiliation: Academy of Economic Studies, Bucharest, Romania
   Abstract: The purpose of this paper is to investigate the relationship between financial disclosure of listed Romanian companies and analysts’ forecast ac

   No 21 - March 2011 > FINANCIAL DISCLOSURE OF LISTED ROMANIAN COMPANIES AND ANALYSTS\' FORECAST ACCURACY: AN EXPLORATORY RESEARCH

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. ASSETS RESTATEMENT MODEL FROM THE NATURAL CAPITAL MAINTENANCE PERSPECTIVE — 16 January 2015

    Authors:   • Ph.D. Student Adriana CALU, Afiliation: Academy of Economic Studies  • Ph.D. Gina Raluca GUŞE, Afiliation: Academy of Economic Studies  • Ph.D. Student Adriana CALU, Afiliation: University of Bucharest  • Ph.D. Viorel AVRAM, Afiliation: Academy of Economic Studies
    Abstract: The present research aims to propose a new approach to defining and measuring assets in terms of the negative effects and net benefits arising from th

    No 20 - December 2010 > ASSETS RESTATEMENT MODEL FROM THE NATURAL CAPITAL MAINTENANCE PERSPECTIVE

11. 11. 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

12. 12. INTEGRATED REPORTING - THE FUTURE OF FINANCIAL REPORTING — 10 June 2015

    Authors:   • Diana Sabina COZMA IGHIAN, email: dianaighian@yahoo.com, Afiliation: Associate professor Tehnical University of Cluj Napoca
    Abstract: \r\n From investors’ point of view, financial results are not sufficient to offer an overview of a given business. To provide an overview on the

    No 38 - June 2015 > INTEGRATED REPORTING - THE FUTURE OF FINANCIAL REPORTING

13. 13. 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)

14. 14. THE ROLE OF INTERNAL CONTROL IN THE GOVERNANCE OF THE UNDERTAKING — 29 March 2018

    Authors:   • Emilia VASILE, email: rector@univath.ro, Afiliation: University Athenaeum, Bucharest  • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: University Athenaeum, Bucharest
    Abstract: Governance is a key element in increasing economic performance, being responsible for developing development policies and strategies, building the

    No 49 - March 2018 > THE ROLE OF INTERNAL CONTROL IN THE GOVERNANCE OF THE UNDERTAKING

15. 15. ACCOUNTING REPORTING COMPLEXITY MEASURED BEHAVIORALLY — 23 December 2019

    Authors:   • Dirk Beerbaum, email: Dirk.Beerbaum@aalto.fi, Afiliation: Aalto University School of Business, Helsinki, Finland   • Maciej Piechocki, Afiliation: BearingPoint, Frankfurt, Germany  • Julia M. Puaschunder, email: Julia.Puaschunder@newschool.edu, Afiliation: The New School, Department of Economics, New York, USA
    Abstract: We propose a new measure of accounting reporting complexity (ARC) based on customized extensions XBRL elements in relation to the number of reporti

    No 56 - December 2019 > ACCOUNTING REPORTING COMPLEXITY MEASURED BEHAVIORALLY