The purpose of our paper is to identify the level of accounting harmonization in Romania for both public and banking sector with international referential (IPSAS and IFRS) focusing on financial reporting requirements, by providing both vertical and horizontal analysis beginning with the year...

Considering the modern market requirements and the government in the last decade that require two information systems: accounting and statistic. In accordance with these requirements, we believe it is very important to analyze the harmonizing of the two systems between Government Finance...

Considering the modern market requirements and the government in the last decade that require two information systems: accounting and statistic. In accordance with these requirements, we believe it is very important to analyze the harmonizing of the two systems between Government Finance...

Every stakeholder who is a part the contemporary business world is constantly seeking for high-value information that might represent a competitive advantage opposed to other market participants. Therefore, the reporting system needs to take into account not only financial aspects, but also...

Every stakeholder who is a part the contemporary business world is constantly seeking for high-value information that might represent a competitive advantage opposed to other market participants. Therefore, the reporting system needs to take into account not only financial aspects, but also...

This article investigates how data analytics is revolutionizing how football clubs are valued. Previously, valuations were based on biased opinions and past financial results, which often resulted in errors and missed chances. Data analytics offers a more impartial method that considers elements...

This article investigates how data analytics is revolutionizing how football clubs are valued. Previously, valuations were based on biased opinions and past financial results, which often resulted in errors and missed chances. Data analytics offers a more impartial method that considers elements...

Basing on the increasing importance of transparency in corporate governance mechanism, as a result of the latest corporate scandals and financial failures, which lead to the global crisis that spread all over the world the following research question arose: “Is there enough transparency in...

Our paper approaches “transparency” as a requirement for market discipline from a different perspective – the researchers one - presenting an overview image of the economic theories derived from these concepts, by analyzing and discussing positive arguments and negative reasons for...

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...