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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 IFNo 64 - December 2021 > FINANCIAL REPORTING IN THE CONTEXT OF THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
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2. 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 leadingNo 31 - September 2013 > CORPORATE GOVERNANCE RELATION WITH ACCOUTNING STANDARDS
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3. 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 oNo 65 - March 2022 > PARTICULARITIES OF THE FINANCIAL ACCOUNTING ACTIVITY IN ECONOMIC ORGANIZATIONS
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4. 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 accuracyNo 28 - December 2012 > IFRS ADOPTION AND ANALYSTS FORECASTS ACCURACY IN ROMANIA: A CASE STUDY
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5. 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, elNo 23 - September 2011 > THE RELATIONSHIP BETWEEN FINANCIAL REPORTING TIMELINESS AND ATTRIBUTES OF COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE \
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6. 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 liNo 22 - June 2011 > THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FINANCIAL REPORTING TIMELINESS FOR COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE “AN EMPIRICAL STUDY”
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7. 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 fNo 21 - March 2011 > FINANCIAL REPORTING TIMELINESS IN EGYPT: A STUDY OF THE LEGAL FRAMEWORK AND ACCOUNTING STANDARDS
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8. 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 makingNo 18 - June 2010 > MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN
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9. 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 limitedNo 43 - September 2016 > GRAPHIC EVALUATION OF COPYRIGHT AND OF RELATIONS BY THE METHOD OF DISCOUNTED CASH-FLOW (DCF)