The unprecedented development of communication, transportation media and infrastructure, as well as the increase of the number and diversity of offers, within the context of growth of incomes of certain social categories, have facilitated during the last few years a significant increase of...

Achieving the continuous business performance is also closely related to the quality and timeliness of business decisions made based on the information provided by accounting in close relation to tax. In this context, in Romania there is an increasing trend to generalize the professional...

The theme chosen fits in the wider context of promoting the national interest through specific actions of achieving competitiveness in the progress of economic and financial transactions. The article includes: (1) a concise presentation of the tendencies of the process of modeling in accounting,...

Romanian Abstract: Este unanim acceptat faptul că orice afacere se poate afla sub impactul unor riscuri ale căror cauze se găsesc în mediul extern în care aceasta se derulează, dar şi în mediul său intern. Dintre acestea, un management performant îşi va asuma doar unele riscuri...

Romanian Abstract: Derularea profitabilă a oricărei afaceri presupune printre multe altele necesitatea unei organizări riguroase, atât la nivel structural, cât şi procesual, precum şi un sistem Pornind de la aceste considerente, în cadrul cercetării doctorale ne-am propus să...

Romanian Abstract: Problematica legată de politicile contabile este dezbătută frecvent în mediul academic dar şi în cel de afaceri. De asemenea, reglementările contabile în vigoare stabilesc obligativitatea pentru toate entităţile de a elabora şi aplica politici contabile proprii,...

Article includes controlling techniques for items of income statements (revenue and expenses) and components of financial position (current assets, non – current assets, liabilities and equity). Article emphasizes the importance of controlling operations. It is presented the importance of...

Article includes: (1) a concise presentation of some aspects, contained in specialty literature, regarding the main theoretical approaches related to the elements that contribute to performing tourism, (2) a summary analysis of prospects regarding the using of accounting information as...

This paper seeks to draw attention to a flaw in the firm’s Free Cash Flow model and related statement widely accepted in Corporate Finance. We argue that the common offset of any Current Liabilities against Current Assets distorts the FCF size, composition, and volatility, thereby misstating...

This paper looks into the investment behavior of multinational firms with respect to their locked-out foreign earnings. The focus is on multinational firms subject to credit and deferral home-country taxation such as that of the United States. “Locked-out earnings” refers to the earnings of...