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ASPECTS REGARDING THE REGULATORY RISKS RELATED TO SHAREHOLDER S EQUITY

Assoc. Prof. Cristian Drăgan Ph. D, Assoc. Prof. Valeriu Brabete Ph. D and Oana Gherghinescu
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Assoc. Prof. Cristian Drăgan Ph. D: University of Craiova Faculty of Economics and Business Administration Craiova, Romania
Assoc. Prof. Valeriu Brabete Ph. D: University of Craiova Faculty of Economics and Business Administration Craiova, Romania

Annals of University of Craiova - Economic Sciences Series, 2010, vol. 2, issue 38, 8

Abstract: These instructions The set of regulations regarding the shareholders’ equity may also include aspects which, by an inadequate interpretation, represent risk factors. Thus, the research performed within this material identifies the main regulatory risks of this kind, specific to subsequent establishment and operation of trading companies, as well as those in connection with their amalgamation, dissolution and liquidation operations.

Keywords: shareholders’ equity; initial regulatory risks; ulterior regulatory risks; accounting information. (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2010
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