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Subject
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accounting information quality 3 discretionary accruals 3 earnings management 3 economic crisis 3 international financial reporting standards (IFRS) 3 IFRS 2 Management accounting 2 accounting education curriculum 2 change 2 economic journals 2 environment 2 ethics 2 evolution 2 financial reporting 2 green public procurement 2 history 2 integrated reporting 2 personal skills 2 professional skills 2 structured literature review (SLR) 2 sustainability 2 Accounting 1 Accounting policy 1 Accrual 1 Bibliometrics 1 Bibliometrie 1 Bilanzpolitik 1 DVFA/EFFAS 1 Economic crisis 1 Environmental policy 1 Environmental protection 1 FADN 1 Higher education 1 IES's 1 IES’s 1 IT 1 Information value 1 Informationswert 1 Nachhaltige Entwicklung 1 Public contract 1
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Online availability
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Free 12 CC license 1
Type of publication
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Article 14
Type of publication (narrower categories)
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Article 4 Article in journal 2 Aufsatz in Zeitschrift 2
Language
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Undetermined 8 English 6
Author
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Dumitru, Valentin Florentin 6 Gorgan, Vasile 6 Gorgan, Catalina 4 Pitulice, Ileana Cosmina 4 Gorgan, Cătălina 3 Chersan, Ionela-Corina 2 Dumitru, Madalina 2 GORGAN, Catalina 2 GORGAN, Vasile 2 Gorgan, Cãtãlina 2 CALU, Adriana 1 CALU, Daniela Artemisa 1 CATALINA, GORGAN 1 COMAN, Nicoleta 1 Calu, Adriana 1 Calu, Daniela Artemisa 1 Coman, Nicoleta 1 DIACONU, Paul 1 DUMITRU, Madalina 1 Diaconu, Paul 1 FLORENTIN, DUMITRU VALENTIN 1 GORGAN, CATALINA 1 GORGAN, Cătălina 1 GORGAN, VASILE 1 Glavan, Mariana Elena 1 SANDRU, Codrina 1 Sandru, Codrina 1 VASILE, GORGAN 1
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Published in...
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Amfiteatru Economic Journal 2 Amfiteatru economic : an economic and business research periodical 2 Annales Universitatis Apulensis Series Oeconomica 2 Annals - Economy Series 2 Journal of Accounting and Management Information Systems 2 Journal of Accounting and Management Information Systems (JAMIS) 2 SEA - Practical Application of Science 1 The AMFITEATRU ECONOMIC journal 1
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Source
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RePEc 8 EconStor 4 ECONIS (ZBW) 2
Showing 1 - 10 of 14
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Green public procurement in the academic literature
Chersan, Ionela-Corina; Dumitru, Valentin Florentin; … - In: Amfiteatru Economic Journal 22 (2020) 53, pp. 82-101
The study aim is to present a review of the literature dedicated to green public procurement. We analyse traditionally and using a structured literature review 115 articles indexed in Scopus on this topic. The contribution of the paper consists in the development of the knowledge regarding the...
Persistent link: https://www.econbiz.de/10014461984
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Green public procurement in the academic literature
Chersan, Ionela-Corina; Dumitru, Valentin Florentin; … - In: Amfiteatru economic : an economic and business research … 22 (2020) 53, pp. 82-101
The study aim is to present a review of the literature dedicated to green public procurement. We analyse traditionally and using a structured literature review 115 articles indexed in Scopus on this topic. The contribution of the paper consists in the development of the knowledge regarding the...
Persistent link: https://www.econbiz.de/10012655562
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STUDY ON DISCLOSURE LEVEL OF COMPANIES LISTED ON THE BUCHAREST STOCK EXCHANGE IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS: THE CASE OF INTANGIBLE ASSETS
GORGAN, CATALINA; GORGAN, VASILE - In: Annals - Economy Series 2 (2014) April, pp. 104-115
In the context of economic globalization, the need for high quality financial information has become a desiderate. Accounting met such needs through a set of high quality standards, the International Financial Reporting Standards. Their global imposing, either through adoption or convergence,...
Persistent link: https://www.econbiz.de/10011150596
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KEY PERFORMANCE INDICATORS. A CASE STUDY ON THE INTEGRATED REPORTS OF AN IT COMPANY
CATALINA, GORGAN; FLORENTIN, DUMITRU VALENTIN; VASILE, … - In: Annals - Economy Series 3 (2014) June, pp. 111-118
Our analysis relies on the 2011 integrated report published by SAP, a European IT company included in the International Integrated Reporting Committee (IIRC) Pilot Programme Business Network. The research methodology used is the analysis of the content as we search for a number of selected...
Persistent link: https://www.econbiz.de/10011150700
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THE USE OF STATISTICAL INFORMATION FOR FINANCIAL REPORTING PURPOSES - THE CASE OF FADN
Pitulice, Ileana Cosmina; Gorgan, Catalina - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 6-6
Although the Romanian agriculture has a significant share in GDP, during varioussteps taken to adapt Romanian accounting to market economy needs, specific references toagriculture have not been made. Providing generic information which is not specific to agriculturefield alters the quality of...
Persistent link: https://www.econbiz.de/10010838734
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INTERNATIONAL INTEGRATED REPORTING FRAMEWORK: A CASE STUDY IN THE SOFTWARE INDUSTRY
Dumitru, Madalina; Glavan, Mariana Elena; Gorgan, Catalina - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 2-2
The globalization of the economies, the domination of the multinationals and thedevelopment of the capital markets have increased the demand for complex information reflectingcommercial, social and environmental context in which organizations operate. Given that financialreporting cannot provide...
Persistent link: https://www.econbiz.de/10010680412
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The Evolution of the Accounting Practices During the Recent Economic Crisis: Empirical Survey Regarding the Earnings Management
Gorgan, Cătălina; Gorgan, Vasile; Dumitru, Valentin … - In: Amfiteatru Economic Journal 14 (2012) 32, pp. 550-562
Financial markets rely on confidence and confidence is supported by the presumption that financial statements are accurate and reflect the economic reality. Financial scandals from 2001-2002 as well as the recent economic crisis have raised questions about the integrity of accounting information...
Persistent link: https://www.econbiz.de/10011724789
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The Evolution of the Accounting Practices During the Recent Economic Crisis: Empirical Survey Regarding the Earnings Management
Gorgan, Cătălina; Gorgan, Vasile; Dumitru, Valentin … - In: The AMFITEATRU ECONOMIC journal 14 (2012) 32, pp. 550-562
Financial markets rely on confidence and confidence is supported by the presumption that financial statements are accurate and reflect the economic reality. Financial scandals from 2001-2002 as well as the recent economic crisis have raised questions about the integrity of accounting information...
Persistent link: https://www.econbiz.de/10010551646
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The Needs of the Financial Labour Market in Romania and the Answer of the Local Universities to This Social Demand
Diaconu, Paul; Coman, Nicoleta; Gorgan, Catalina; … - In: Journal of Accounting and Management Information … 10 (2011) 1, pp. 55-73
This study is an empirical research that aims to investigate what the labour market for the financial-accounting segment in Romania require in terms of professional and personal skills developed within the accounting education curriculum in the Romanian universities. Also, we investigate if the...
Persistent link: https://www.econbiz.de/10015195854
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A Historical Approach of Change in Management Accounting Topics Published in Romania
Dumitru, Madalina; Calu, Daniela Artemisa; Gorgan, Catalina - In: Journal of Accounting and Management Information … 10 (2011) 3, pp. 375-396
The change in management accounting is a topical issue in international research in management accounting. We analysed the change in the management accounting from an international perspective. We also want to see which the situation in Romania is. In order to analyse it, we studied the articles...
Persistent link: https://www.econbiz.de/10015196039
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