THE "PARENT" COMPANY, PART OF THE ACCOUNTING ENTITY GROUP, IN THE CURRENT NATIONAL AND INTERNATIONAL LEGISLATIVE CONTEXT

Turlea Eugeniu () and Nanu Mihaela-Daciana ()
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Turlea Eugeniu: University of Economic Studies, Bucharest, Romania
Nanu Mihaela-Daciana: University of Economic Studies, Bucharest, Romania

Management Strategies Journal, 2013, vol. 22, issue Special, 125-131

Abstract: Study's objectives include: 1. Knowledge of the economic context of classification of the parent company in the group of accounting entities, in order to establish the development needs, resources and the activity conduct of private economic group versus State-held economic group. 2. Systematic analysis of the economic potential at the legislative level, in order to identify differences in corporate governance as an instrument to increase the performance of private economic interest group versus State-held group and integration into a general descriptive context to facilitate the use of available information in their field of interest, the exchange of experiences and best practices. The premise of this paper is intended to be a starting point in an active approach and encouragement of economic entities to meet economic groups in order to have easier access to sources of funding and to provide economic stability and credibility in the industry where they activate. The research is experimental, both qualitative and quantitative, by explaining the current national and international legal context of the studied phenomenon. The information are based on the bibliographical and direct documentation on reality, direct contact of primary documents, as well as on decision-making persons in such group companies. Information about the status of the studied phenomenon anchored in the national economic reality is estimated to be obtained.

Keywords: group of companies; corporate governance; group of economic interest; budgetary; parent company (search for similar items in EconPapers)
JEL-codes: G02 H30 H32 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:23:y:2013:i:s:p:125-131

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