The necessity to identify and implement a solution for the region subject to the process globalization appeared due to the following reasons: during the stage of evolution of the process of globalization, there is no kind of coordination of this process towards the accomplishment of its goals,...

The necessity to identify and implement a solution for the region subject to the process globalization appeared due to the following reasons: during the stage of evolution of the process of globalization, there is no kind of coordination of this process towards the accomplishment of its goals,...

The audit rules are necessary, they being able to be useful as much for the auditors and for the audit beneficiaries. For the auditors, the rules make first of all a support item, a guide or a support in applying the methods, techniques, procedures and second of all a support and justification...

Quality requirements of accounting information can be derived implicitly from the fundamental principles of accounting practices stipulated under the Law of accounting. Based on such legal frame, according to which the accounting should give an accurate picture of economic reality, we can...

Financial globalization was off to a rocky start in emerging economies hit by Sudden Stops in the 1990s. The surge in foreign reserves since then is viewed as a New Merchantilism in which reserves are a war-chest for defense against Sudden Stops. We conduct a quantitative assessment of this...

The founders of the Bretton Woods System 60 years ago were primarily concerned with orderly exchange rate adjustment in a world economy that was characterized by widespread restrictions on international capital mobility. In contrast, the rapid pace of financial globalization during recent years...