The core business of real estate developers is performance long term developer contracts (directly or by subcontractors), that include constructing and selling residential and non-residential real estates. The characteristic feature of such contracts is the construction of properties that are...

There has been some controversy regarding the burden that the Sarbanes-Oxley Section 404 (SOX 404) casts on American public companies and whether the benefits outweigh the costs of compliance. Starting with November 15, 2004, Section 404 of the Act requires all accelerated firms (with at least...

Within the European Union, parent companies have to prepare and publish both consolidated and individual financial statements. The objective of financial statements with general purpose is to give information regarding the financial position, performance and changes in financial position of the...

Because of the globalization trend and of the need to keep pace with changes in today’s changing environments, audit organizations are extending their teleworking facilities, given the multiple benefits both to auditors and to audit companies. The main purpose of this paper is to emphasize the...

This paper seeks to explore the properties of analysts’ forecast accuracy for companies listed on Bucharest Stock Exchange (BSE). Based on a sample of 266 firm-month observations (predictions made in 2008 for 2009 and 2010), the paper investigates several firm-specific factors documented by...

This paper proposes a hybrid approach to the forecasting of firms’ bankruptcy of Spanish enterprises from the construction sector. Our proposal starts splitting the group of healthy companies into two subgroups: borderline and non-borderline companies. Borderline companies are healthy...

Enterprise 2.0 family technologies have growing popularity, the cloud computing market is growing rapidly and, as a consequence, companies of all sizes start to evaluate the potential fit. The use of “Software as a Service”, “Platform as a Service” and “Infrastructure as a Service”...

The success rate of software development projects can be increased by using a methodology that is adequate for the specific characteristics of those projects. Over time a wide range of software development methodologies has been elaborated, therefore choosing one of them is not an easy task. Our...

Web 2.0 applications are continuously moving into the corporate mainstream. Each new development brings its own threats or new ways to deliver old attacks. The objective of this study is to develop a framework to identify the security issues an organisation is exposed to through Web 2.0...

The present study promotes arguments for reporting improvement to support stakeholders’ confidence and proposes possible policies and strategies for social and environmental reporting, resulting from European companies’ activity. We examined the information disclosed in annual reports and...