In the paper the authors show the modalities of performance measurement in IT Romanian companies. Thus, the authors find out the relationships between ROE and ROA on the one hand and leverage and liquidity on the other hand. Also is presented some important values for these ratios as median...

Tax compliance, i.e. citizens’ disposition to pay taxes either voluntary or enforced, is an extremely important topic at any moment, but mostly when governments have to finance public goods with few tax money. In the light of these realities, governments have to find ways of providing public...

The present paper focuses on the analysis of tax compliance behavior from the tax morale standpoint. We grounded our research on the idea that empirical studies constantly invalidating the assumptions of theoretical models of tax evasion show there are more factors influencing compliance than...

Governments around the world register substantial losses due to tax non-compliance behavior. Whether it is tax avoidance or tax evasion, non-compliance has repercussions on the whole society because it mitigates the quality of the provision of public goods. Nevertheless, the level of tax...

The present paper tries to cast some light on the origin of the financial and banking crisis. Firstly, it emphasizes the changes made by the central banks in order to achieve better regulation and supervision of the banking system. Secondly, it attempts to answer the questoin whether the...

In this paper the authors describe how the analysis of operational and investment activities in conjunction with the financial policies of firms subordinated to county councils in the North-West of Romania.

Abstract.In the paper the authors show a modality of performance analysis based on ratios which are useful tools of analysis that synthesize large amounts of data in a form easier to understand, to interpret and compare. They underline in the same time certain limits to be analyzed for each...

In this paper the authors present the results of a study on liquidity in Romanian companies. Research was conducted on 900 businesses and concerned trade, services and productive activity. Also the research undertaken were identified intervals of liquidity, financial security all sectors of the...

For any investor, the economic entity\\\'s financial reporting contributes decisively to a decision on maintaining operational management team, changing its purchase of new shares or sell shares in that company. For this reason I think it is very important that an assessment of the entity\\\'s...