Research question: This study aims to identify possible cosmetic earnings management in the case of the Romanian listed companies. Motivation: According to the literature, the managers tend to overstate the net income presented in the financial statement. For the users of these documents and for...

This paper applies (Faff, 2015, 2018) research pitching template which provides a concise and methodical approach to presenting one's research idea to a mentor/expert. Both comments and personal reflections about the pitch template has been outlined. The pitch template aids novice researcher to...

Research Question: The investigation of the optimal allocation of current assets. Motivation: Current assets investment is a decision process which affects firm value. In this paper, we develop a framework that encompasses these decisions by taking into consideration the trade-off between risk...

Research question: Are the accounting graduates prepared to deal with mobile devices' security issues? Motivation: Nowadays, mobile computing is a part of the younger generation, the entering workforce in coming years, and from this point of view the BYOD (Bring Your Own Device) approach will...

The adoption and over dependence on IT in performing banking operations during the past decades are well-recognised. The use of information systems in performing accounting tasks has been credited with many accolades nonetheless, threats to the systems have become inevitable for most firms in...

The paper is a commentary on the future of management accounting in Central and Eastern European countries, portrayed in the manuscript in the Journal Sustainability in its Special Issue titled "Corporate Social Responsibility (CSR) in Developing Countries: Current Trends and Development". The...

The requalification of the civil contract as an employment contract is the work of unlocking its true legal nature, thus removing the improper (or deliberately misleading) terms used by the parties and revealing the true understanding between them. The requalification can be performed by a...

This paper applies the pitch template developed by Faff (2017) for an academic research topic in venture capital finance, with a focus on government fundraising in Central and Eastern European countries. The template summarizes the key elements forming the structure of any research proposal....

Starting with 2016, the Romanian authorities decided that 17 state-owned companies should use IFRS in their individual financial statements. The objective of this paper is to analyse how these companies have applied the accounting standards – before the transition to IFRS (2010-2017) –...

This paper outlines the use of Faff's (2015, 2017) pitching research template to create a research pitch for a "fantasy" topic. The process of using each section in the template and the scholars' views on the process is detailed and is followed by noting the key learning outcome of the exercise;...