Typically, we expect that the reports required for listed entities, in the spirit of good corporate governance practices, are to influence trading prices through investors' perception upon the nature and impact of reported events or transactions. This paper addresses the impact that financial...

This paper aims to analyze the evolution of foreign direct investment in the economies of Brazil, Russia, India and China. These four economies known as BRIC economies, are considered the largest emerging economies, with a high potential to reach developed economies. The need, the importance and...

This paper aims to analyze the evolution of foreign direct investment in the economies of Brazil, Russia, India and China. These four economies known as BRIC economies, are considered the largest emerging economies, with a high potential to reach developed economies. The need, the importance and...

The systemic approach on companies is a well established economic science practice. In systems research, some terms were created in order to give an overall perspective on systems in their relationship with their environment. So those systems were defined as autopoetic, heteropoetic and...

Starting from the objectives and the status of European tax harmonization and based on the research literature's studies, the paper formulates its own arguments pro tax competition and con total fiscal harmonization, with regard to direct taxation, by responding to some key questions: "Have...

Reform period started in 1990, the Romanian accounting environment has undergone profound changes. The background created by international circumstances the need for uniform accounting standards and practices. In the same time the process of organizing the European Union continue. After few...

This article discusses the main market trends, amid the economic crisis triggered in 2007, from the perspective of modern evolutionary theory applied to marketing

We explore issues related to trademarks, from accounting recognition perspective. The research is a conceptual exploration emphasizing some issues on intellectual property interferences with accounting and some aspects that should be considered in auditpractice

Typically, we expect that the reports required for listed entities, in the spirit of good corporate governance practices, are to influence trading prices through investors' perception upon the nature and impact of reported events or transactions. This paper addresses the impact that financial...

The accountability need of public sector organizations becomes increasingly relevant and one of the accountability tool used in the Italian local governments is represented by the Mandate Report. It is typically characterized by its political approach and this work aims to highlight the features...