Since September 2002, the new waves of international accounting standards have boosted,
having as epicenter the US FASB and UK IASB Norwalk Agreement, on accounting …

To demonstrate and substantiate its scientific character, researchers and authors in the field
of accounting have formulated and reformulated concepts, principles and rules regarding …

The paper addresses the importance of integrated reporting for financial communication.
Given that investors make decisions based on the information presented in the financial …

Modern trends in the integration of the Republic of Moldova into the European space show
the need to harmonize internal accounting with the provisions of the European Union …

The paper aims to present ways to streamline and remedy the quality of financial accounting
communication offered to managers. Management decisions on quantity, quality and timing …

The cost of equities represents the rate of return required by the shareholders of the
company, to provide a return on their investment in its heritage. Significant in this respect …

The cost of equities represents the rate of return required by the shareholders of the
company, to provide a return on their investment in its heritage. Significant in this respect …

The financial analysis is a discipline that belongs with accounting, management control,
auditing, etc.. in the category of management sciences. This paper aims to highlight the …

The market represents the mechanism through which the connection between buyers and
sellers is made, in order to establish the price and quantity for a certain good or service. The …

Typically, we expect that the reports required for listed entities, in the spirit of good corporate
governance practices, are to influence trading prices through investors' perception upon the …