Similar Search Results

FREE CASH FLOW AS PART OF VOLUNTARY REPORTING. LITERATURE REVIEW

Georgeta, Negrea Laura; Dumitru, Matis; Razvan, Mustata V. - In: Annals of Faculty of Economics 1 (2011) 2, pp. 591-596

The present study has as main objective to reflect the state of literature regarding free cash flow, and to withdraw the main pro's and con's in order to create an objective image upon this indicator. The main idea generating this research was the growing interest on cash flow reporting. As many...

Persistent link: https://www.econbiz.de/10009650805

PROFESSIONAL JUDGMENT AND CREATIVE ACCOUNTING UNDER IFRS IN EX-COMMUNIST COUNTRIES: CASE OF ROMANIA

Ovidiu, MEGAN - In: Annals of Faculty of Economics 1 (2011) 2, pp. 564-570

The accounting rules from each country evolve in time in order to respond the social, cultural and economical environment needs. After some communist countries (as Romania, Bulgaria, Poland, Hungary, Czech Republic, Slovenia, Estonia, Lithuania, s.o.) joined the European Union an important...

Persistent link: https://www.econbiz.de/10009650811

CASH FLOW REPORTING AND CREATIVE ACCOUNTING

Georgeta, Negrea Laura; Dumitru, Matis; Razvan, Mustata V. - In: Annals of Faculty of Economics 1 (2011) 2, pp. 597-602

Within the wide field of creative accounting, the main preoccupation of researchers surrounded earnings management. The current study comes to acknowledge that creative cash flow may distort the assessment of financial performance and should therefore, become a subject of the same interest for...

Persistent link: https://www.econbiz.de/10009650833

SOME INSIGHTS REGARDING CREATIVE ACCOUNTING IN ROMANIAN ACCOUNTING ENVIRONMENT - REGULATORS, FINANCIAL AUDITORS AND PROFESSIONAL BODIES OPINION

Beattrice, Vladu Alina; Adrian, Grosanu - In: Annals of Faculty of Economics 1 (2011) 1, pp. 661-668

This empirical study reports the results of a survey designed to explore the existence and magnitude of creative accounting practices in the Romanian accounting environment using as a reference point the opinion of some of the top representative accounting professionals like: financial auditors,...

Persistent link: https://www.econbiz.de/10009366179

CREATIVE ACCOUNTING - PLAYERS AND THEIR GAINS AND LOSES

ELISABETA, BALACIU DIANA; BEATTRICE, VLADU ALINA - In: Annals of Faculty of Economics 1 (2010) 2, pp. 813-819

The aim of this paper is to bring into attention an interesting game of accounts manipulation and its playes. Their expectations represent the genesis point of manipulative behaviour and by understanding their actions and gains and losses we may create a link to undestanding the process of...

Persistent link: https://www.econbiz.de/10008829783

THE BEHAVIOUR OF ROMANIAN ACCOUNTANTS FROM TIMIS COUNTY: CREATIVE OR NON-CREATIVE

Anca, Schmidt; Ovidiu, Megan - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1273-1279

Creativity and innovation are two very trendy concepts for the current period which is characterized by a very … difficult economic context. The creativity and the innovation usually stimulate the competitiveness of economic organizations …. But what about creativity in the field of accounting? Are the accountants creative? Is creativity benefit for the quality …

Persistent link: https://www.econbiz.de/10010685505

MORALITIES AND ETHICS. THE PARADOX OF THE PARABLE OF THE UNJUST STEWARD AND THE PARADOX OF CREATIVE ACCOUNTING

Diana, Balaciu; Victoria, Bogdan - In: Annals of Faculty of Economics 1 (2012) 1, pp. 853-859

, it cannot be underestimated and we cannot, even now, underestimate the creativity of a â€œgoodâ€ accountant when he has â …

Persistent link: https://www.econbiz.de/10010607276

STUDY REGARDING THE ETHICS AND CREATIVITY IN THE FINANCIAL-ACCOUNTING ACTIVITY

Teodora, Ciuhureanu Alina; Nicolae, Baltes - In: Annals of Faculty of Economics 3 (2009) 1, pp. 844-849

The study was based on a scientific research, investigation type, applied on a 110 organisations’ sample. The essential objectives consist of knowing the level in which financial-accounting professionals apply the professional ethics’ standards; outlining

Persistent link: https://www.econbiz.de/10008511979

IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMES

Ioana, Moț - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1240-1249

IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMEs PhD Student Moț Ioana, West University of Timișoara, Faculty of Economics and Business Administration, România Doctoral programme - Accounting Scientific coordonator - Prof. Univ. Dr. Mateș Dorel

Persistent link: https://www.econbiz.de/10011094127

FAIR VALUE VERSUS HISTORICAL COST IN FORECAST OF INCOME FOR BANKING COMPANIES

Cristin, Nicolae Traian; Miticã, Pepi - In: Annals of Faculty of Economics 1 (2013) 2, pp. 550-558

The financial crisis began on 2008 has led to a debate about the pluses and minuses of fair-value accounting (FVA). This debate presents a new start for fair-value accounting going forward and standard setters’ push to extend fair-value accounting into other areas. In our research, we found...

Persistent link: https://www.econbiz.de/10010817132