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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. THE ROLE OF JUDICIAL ACCOUNTING EXPERTISE ON ACCOUNTING INFORMATION — 22 December 2021

   Authors:   • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania  • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
   Abstract: Accounting expertise is a liberal profession conducted by an expert in the field, who, using appropriate techniques and working methods, provides a

   No 64 - December 2021 > THE ROLE OF JUDICIAL ACCOUNTING EXPERTISE ON ACCOUNTING INFORMATION

3. 3. THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS (AIS) ON PERFORMANCE MEASURES WITH VALUE RELEVANCE OF AUDITORS’ COMMUNICATIONS — 15 December 2014

   Authors:   • Emadeldin Mahmoud Ali Eid, PhD., email: Emadeid1973@hotmail.com, Afiliation: Alzarka High Institute for Computer & Business Administration Damietta, EGYPT.
   Abstract: The auditor's report the final outcome of the audit process and also is a way of communication linking the auditor with parties benefiting from th

   No 34 - June 2014 > THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS (AIS) ON PERFORMANCE MEASURES WITH VALUE RELEVANCE OF AUDITORS’ COMMUNICATIONS

4. 4. A STUDY OF ACCRUALS QUALITY ON RISK ASSESSMENT OF SECURITIES IN IRAN — 23 December 2014

   Authors:   • Mahdi SALEHI, email: mahdi_salehi54@yahoo.com, Afiliation: Assistant Professor of Accounting, Ferdowsi University of Mashhad, Iran  • Fatemeh SEPEHRI, email: f_sepehri149@yahoo.com, Afiliation: Department of Accounting, Science and Research Branch, Islamic Azad University, Nyshabour, Iran
   Abstract: In recent years, there has been increasingly debate about the impact of quality of accounting information on cost of capital or expected return of sto

   No 29 - March 2013 > A STUDY OF ACCRUALS QUALITY ON RISK ASSESSMENT OF SECURITIES IN IRAN

5. 5. 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

6. 6. THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN MAKING INVESTMENT DECISIONS — 07 June 2016

   Authors:   • Emad Eldin Mahmoud ALI EID, PhD. Professor, email: emadeid1973@hotmail.com, Afiliation: The Higher Institute for Computer Science and Business Administration Alzarka, Damietta, Egypt
   Abstract: The Accounting Information Systems is necessary for the business organizations managers to take as a basis for their making decisions. The role of the

   No 42 - June 2016 > THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN MAKING INVESTMENT DECISIONS

7. 7. ORGANIZATION OF FINANCIAL-ACCOUNTING ACTIVITY IN PUBLIC ENTITIES — 02 July 2021

   Authors:   • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
   Abstract: The financial-accounting activity represents the instrument within the public entity, with the help of which the patrimony of the public entity is man

   No 62 - June 2021 > ORGANIZATION OF FINANCIAL-ACCOUNTING ACTIVITY IN PUBLIC ENTITIES