The purpose of our paper is to analyze corporate governance codes, currently in force in the European Union member states, in terms of disclosure and transparency compliance with the Organization for Economic Co-operation and Development requirements and recommendations by reference to various...

The purpose of this paper is to develop a synthesis of the main arguments that could justify the necessity of audit trinity’s approach (internal audit, external audit, audit committee) in assuring good corporate governance. The aim of the paper is also to synthesize relevant theoretical and...

An efficient financial market in any economy stimulates the economic growth through mobilizing the savings and promoting the investments. The Albanian economy has passed through a long period of transition which means a transformation of all the financial market and institutions. But not all the...

A priority for Romania is to maintain an high investment rate, higher than the one of the EU member states, because these countries modernized their energetic, transport and public utility infrastructures, they developed their educational and the public health systems, they reduced the...

Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation. This paper aims to underline the disparity...

The newest channels for communicating and selling to consumers are electronic. The Internet provides consumers and marketers with more opportunities than ever in achieving a greater interaction and individualization of services. Companies can send tailored messages that engage consumers by...

Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation. This paper aims to underline the disparity...