Everyone has heard about countries such as Antigua and Barbuda, Bahamas, Costa Rica, Guernsey, Cayman, Isle of Man, Vanuatu, Liechtenstein, Switzerland being tax heavens. Who would not want to pay lower taxes, if not at all? Probably it’s a dream for any person or company to take part from a...

Our ideas must be conveyed in a strategic manner by catching the attention of the listeners. So, words become very important and their power is enhanced by their denotation and connotation. Denotation or the explicit meaning, the dictionary definition helps for a better understanding of words...

The IASB and the FASB are currently proposing that cash flow statements under the direct method be mandatory for all firms under the harmonized cash flow reporting requirements. The study investigates which cash flow reporting method is perceived as being more useful among users in Mauritius....

Research on shareholder’s behavior is a hot topic in recent years. Most researches are based on the theory of agency, which proposal that equity decentralization is the major way to solve the conflict problem between large shareholders and minority stockholders. Actually, major shareholder...

The accounting treatment for land and buildings is different and is related to the purpose of holding/using the lands and constructions. Aligning the Romanian accounting system (RAS) to the international accounting standards and also to the European directives has manifested in terms of...

The aim of the present paper is to highlight the importance of clusters and the main cluster policies of the European Union, their content, and their influence in terms of obtaining regional economic development, in the context of post-crisis and globalization. Regarding the research goals and...