The purpose of the research is to obtain an overall image on the accounting professionals' opinions concerning intangible assets and capital. Out of the 111 accounting professionals who participated in the study, 55.86% consider that the traditional financial statements cannot capture the value...

Romanian economy of the last 20 years has been marked by numerous privatization processes. The goodwill is an unidentifiable intangible asset, which raised the interest of many accounting researchers. In this paper, we aimed to analyze the annual financial statements of the foreign companies...

La globalizazzione trasforma il mondo postmoderno ed attenua i confini, non solo per l'internazionalizzazione commerciale, per le nuove tecnologie nel campo delle telecomunicazioni e per la liberalizzazione del cambio e dei mercati finanziari, ma, al contempo, per...

The financial distress risk concept has been referred as follow: negative net assets, insolvency, bond default, overdraft, unpaid dividends for the preferred stocks, bankruptcy etc. From all the stakeholders, investors are interested in the financial position and performance of a company and its...

During the last decade, the business community ends especially the companies that activate in the fields responsible for the degradation of the environment, are seen as subjects whose main role is to ensure sustainable development. They must face growing pressures from the stakeholders, who wish...

In the financial audit engagement, the auditor’s objective is to express an independent and professional opinion regarding the accuracy of financial statements, in agreement with the accounting reference. Also, the auditor will ensure that financial statements have been drawn in compliance...

The purpose of this paper is to identify to what extent is the information presented by Romanian companies quoted in the Bucharest Stock Exchange, concerning intangible assets, homogenous and what are the intangible assets included in financial reporting. We have also monitored a series of...

This study aims at analyzing the evolution of financial autonomy on a sample of 80 companies quoted in the Bucharest Stock Exchange, between 2006-2008. Classically, financial autonomy is measured using the global and day-to-day rates of financial autonomy. However, this study has tested the...

The increase of the company's value and, implicitly, value creation for shareholders are attainable objectives also because of the good management of the couple effectiveness - risk of investment projects. The company develops healthily if it promotes efficient investment projects, of which it...