Regional financial performance could influence the attitude of shareholders and of the investors. It is important as it provides information about the entities that act in the area and about the factors, qualitative: like auditor type or quantitative such as individual financial elements that...

The Romanian Companies that are listed on stock market have to report their individual financial statements under IFRS from 2012. The present research tries to reveal the influence of individual factor upon financial performance, measured through return on equity and cash flow to total assets...

In a company, managers usually tend to report financial data in such a way that offer them several advantages. It is often discussed if the result obtained during a financial reporting period are realistic by comparing to macroeconomic evolution or they are artificially raised in order to get...

The multifaceted transformations related to ESG have received many labels, and, in this context, each country has chosen words and actions carefully so as to reflect their strategic interests. But from a financial perspective, ESG should answer the strategic question: is it profitable or not?...

The multifaceted transformations related to ESG have received many labels, and, in this context, each country has chosen words and actions carefully so as to reflect their strategic interests. But from a financial perspective, ESG should answer the strategic question: is it profitable or not?...