Search

Your search has 8 results!

1. 1. INTEGRATED REPORTING - PART OF THE BUSINESS STRATEGY. A THEORETICAL-METHODOLOGICAL APPROACH — 05 October 2023

   Authors:   • Maria-Mădălina BOGEANU-POPA, email: madalinabogeanu@yahoo.com , Afiliation: University of Petroșani, Petroșani, Romania  • Mariana MAN, email: man_mariana2006@yahoo.com , Afiliation: University of Petroșani, Petroșani, Romania
   Abstract: This paper presents the way integrated reporting is part of the business strategy. Currently, financial information represents the main source of data

   No 67 - Supplement May 2023 > INTEGRATED REPORTING - PART OF THE BUSINESS STRATEGY. A THEORETICAL-METHODOLOGICAL APPROACH

2. 2. RISK MANAGEMENT IN THE FINANCIAL AND ACCOUNTING ACTIVITY — 16 January 2015

   Authors:   • Ph.D. Emilia VASILE, Afiliation: “Athenaeum” University Bucharest  • Ph.D. Student Ion CROITORU, Afiliation: “Athenaeum” University Bucharest  • Ph.D. Daniela MITRAN, Afiliation: “Athenaeum” University Bucharest
   Abstract: The financial and accounting activity represents an important function of the organisation, through which measurement, evaluation, knowledge, manageme

   No 25 - March 2012 > RISK MANAGEMENT IN THE FINANCIAL AND ACCOUNTING ACTIVITY

3. 3. 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

4. 4. 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

5. 5. INTERNAL AUDIT AND ITS IMPACT ON FINANCIAL ACCOUNTING SYSTEM — 07 April 2016

   Authors:   • Emilia VASILE, PhD Professsor, email: rector@univath.ro, Afiliation: „Athenaeum” University of Bucharest  • Ion CROITORU, PhD Associate Professor, email: ion.croitoru.ag@gmail.com, Afiliation: „Athenaeum” University of Bucharest
   Abstract: Financial accounting system is characterized by a set of processes, procedures, resources (financial, material, human and informational) and means of

   No 41 - March 2016 > INTERNAL AUDIT AND ITS IMPACT ON FINANCIAL ACCOUNTING SYSTEM

6. 6. THE MORALITY IN ACCOUNTANCY — 05 September 2016

   Authors:   • Issam MF SALTAJI, email: createmyworld@mail.ru, Afiliation: “Athenaeum” University of Bucharest
   Abstract: Accountancy integrates directly and indirectly in the procedures of making decisions since economic decisions depend on the availability of financial

   No 43 - September 2016 > THE MORALITY IN ACCOUNTANCY

7. 7. 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

8. 8. FINANCIAL STATEMENTS – OBJECT OF THE FINANCIAL AUDIT — 21 December 2020

   Authors:   • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania  • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Atheneaum” University of Bucharest, Romania
   Abstract: Financial information is useful both inside the organization (management) and outside it (customers, suppliers, creditors, banks, investors, etc.), wh

   No 60 - December 2020 > FINANCIAL STATEMENTS – OBJECT OF THE FINANCIAL AUDIT