General assumption of this study is that the banks performance represents their abilityto generate sustainable profitability and that banks‘ profitability is one important issue ofcontemporary banking field, grace to its role in emphasizing of the financial soundness of banks,abreast to others...

The purpose of this paper is to study the manner in which the banking independentauditors‘ mission could be influenced by the International Financial Reporting Standards IFRSadoption in Romanian banks beginning with the financial year ending 31 December 2012. Thepaper aims to develop a...

The purpose of this paper is to survey the issue of real convergence in Central and Eastern Europe, based our approach on the literature review in the field and intended to develop a comparative approach of the main criteria of real convergence. We comparatively study Romania’s situation face...

In this paper we explore the correlation between net assets and own funds in theRomanian banking system during 2001-2008. We based our approach on the Pearson correlationcoefficient and we realized an empirical study, which demonstrates how the relevant elements of thecapital ratio are...

The purpose of this paper is to survey the actual arrangements for adopting the euro currency in Romania. We analyzed the events and conditions that may influence and cause significant challenges, vulnerabilities and doubts about the euro changeover. We explore the issues related to Romania’s...

The active societies from Romania have to elaborate the consolidated financial statements according to the International Financial Reporting Standards or the European Directives. The objective of this paper is to present a comparative analysis of these mentioned settlements and see how such...

The purpose of this study is to survey the accounting of the on-line banking cards operations, based on Romanian experience. Our paper belongs to the technical studies that analyse the concrete way to reflect the cards operations at the level of the banking societies from Romania. The paper...