Within the scientific approach I have undertaken in this paper, I have proposed to analyze the extent to which the new accounting values adopted for the evaluation of fixed assets, in view of their relation to financial statements, may serve the informational needs of all financial information...

Performance represent an economic category by which quality of the economic activity is appreciated by companies with indexes such as : turnover, added value ,profitability , labor productivity , gross and net profit, etc .The profit may not represent aim of the company but it is necessary in...

The Cash-flow statement provide an important ingredient of decision-making due to the company’s financial stability and viability. The succes and survival of every organisation depends on its ability to generate an aquire cash. Cash flow is a concept that we all understatnd. Companies survive...

Although there is an abundant empirical literature describing the many different forms that the organisation of transactions can take, from strategic alliances involving several partners to network of firms tightly coordinated to franchise systems, the terminology fluctuates, making it difficult...

Agency theory was first developed by Jensen and Meckling. This theory has made substantial additions in financial theory because the corporation is not approached from unique perspective, that the shareholders and maximise their wealth, but try to offer solutions to harmonize the interests of...

The corporate governance is one of the key elements for improving economic efficiency, particularly in the current context of financial global crises. This paper discusses the relationship between corporate governance and firm performance. We intend to present the classic and new comings of...

Corporate governance covers all systems and processes in place to manage and control the company, in order to increase performance and value. Organizations must adhere to all the concepts, principles, standards and corporate governance regulations to be assessed and achieve relevant policies and...