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...

The purpose of this paper is to analyze the potential operational banking risk losses and to introduce the key operational risk indicators. We present a possible matrix of the operational risk monitoring indicators and the correlations between the main types of the operational banking risks and...

The objective of this paper is to provide a global perspective of the operational risk from a banking societies’ viewpoint. We describe the main regulations and settlements in the field and examine the various approaches of the operational banking risk. The paper presents the need of banks to...

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 research object of this article is the connection between the presentations of the tangible fixed assets at the fair value, according to the international standards for the presentation of the financial statements, especially during the crises periods, and the audit risks taken by the...

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 paper is to realize a comparative analysis of theinternal banking control and internal audit, based on the Romanian banking system case.We identify the main differences and similarities between internal control and internalaudit at the level of Romanian banks. Using national...