European Journal of Accounting, Finance & Business

2013 - 2024

Current editor(s): Stefan cel Mare University of Suceava, West University of Timisoara

From "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration
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Volume 5, issue 15, 2017

THE ROLE AND IMPORTANCE OF ETHICS IN THE CONTEXT OF CYCLIC EVOLUTION OF BUSINESS pp. 1-5

Camelia Bä‚eè˜u

BUSINESS NETWORKS: NEW SURVIVAL OPPORTUNITIES IN THE GLOBAL MARKET pp. 6-17

Ciprian Ionel HREÈšCANU

THE RENTABILITY ANALYSIS OF A FACTORING OPERATION WITHIN AN ECONOMIC ENTITY pp. 37-54

Camelia Cătălina Mihalciuc and Raluca Steclaru

UNIVERSITY MARKETING - STRATEGIC CONCEPT IN THE DEVELOPMENT OF SUPERIOR EDUCATIONAL INSTITUTIONS pp. 55-67

Daniela NEAMÈšU

THE UNSTABLE SCIENTIFICAL WEATHER WITHIN THE ROMANIAN SPACE. A CENTRAL TURBULENT FACTOR - PLAGIARISM pp. 68-79

Laurenția-Elena Scurtu and Cristina Gabriela Cosmulese

Volume 5, issue 14, 2017

THE ACCOUNTING TREATMENT FOR THE REVALUATION SURPLUS OF FIXED ASSETS pp. 1-15

Liliana Lazari

DOUBLE TAXATION – METHODS OF AVOIDING IT AT NATIONAL AND INTERNATIONAL LEVEL pp. 16-21

Maia Bajan, Alexandrina Ciorchinä‚ and Nicoleta Trudov

ACCOUNTING JUDGMENTS AND RULES ON THE OUTCOME OF THE AUDITED ENTITY’S ACTIVITY DEPENDING ON THE INCORPORATED/ UNINCORPORATED EXPENSES IN THE COST OF PRODUCTS pp. 22-28

Camelia Cătălina Mihalciuc and Aurelian Bacinschi

ASPECTS REGARDING THE ENVIRONMENTAL POLICY IN ROMANIA pp. 29-44

Gheorghe MOROŞAN and Laurenția-Elena Scurtu

INTEGRATED REPORTING - PERSPECTIVES IN PUBLIC HEALTH INSTITUTIONS IN SELF-FINANCING pp. 45-55

Liudmila Frumusachi

Volume 5, issue 13, 2017

EUROPEAN UNION: A REALITY AND AN OPPORTUNITY FOR CHARTERED ACCOUNTANT AND THEIR CLIENTS pp. 1-13

Stefan Petrovski

DEMAND FOR HEALTH INSURANCE AMONG INDIVIDUAL HOUSEHOLDS IN LAGOS STATE: EFFECTS OF SOCIO - DEMOGRAHIC VARIABLES pp. 14-29

Sunday Stephen Ajemunigbohun, Sunday Adekunle Aduloju, Ashim Babatunde Soguro and Fatimo Titilope Azeez

IDENTIFYING THE ANTECEDENTS OF PROFITABILITY OF BANKS IN PAKISTAN: A COMPARATIVE ANALYSIS OF CONVENTIONAL AND ISLAMIC BANKS pp. 30-47

Tooba Asif, Mehwish Shehzad, Abid Shahzad Aslam, Waqas Khan and Abdul Sattar

Volume 5, issue 12, 2017

REFLECTION ON THE AGRICULTURAL ACTIVITY IN ACCOUNTING pp. 1-10

Camelia Mihalciuc

FRAUDULENT FINANCIAL REPORTING PRACTICES: CASE STUDY OF SATYAM COMPUTER LIMITED pp. 11-34

Madan LAL Bhasin

COUNTRIES WITH THE MOST VALUABLE BRANDS THAT MAKES THEM THE MOST INTANGIBLE COUNTRIES pp. 35-45

Cristina Gabriela Cosmulese

Volume 3, issue 1, 2015

DISCUSS THE ISSUES CONCERNING THE RELATIONSHIP BETWEEN THEORY AND PRACTICE MANAGEMENT ACCOUNTING AS PART OF THE SOCIAL SCIENCE pp. 1-9

Shaban Mohammadi

DYNAMICS BETWEEN TAXATION AND ACCOUNTING AT THE LEVEL OF NATIONAL ECONOMIC REALITY pp. 10-32

Eugeniu Turlea and Mihaela Daciana Nanu

ECONOMICS OF HUMAN CAPITAL: THE ROLE OF SECONDARY AND TERTIARY EDUCATION IN THE POST-CRISIS ECONOMIC DEVELOPMENT OF THE EUROPEAN UNION pp. 33-47

Bogdan Copcea and Raul Erdei

THE CHARACTERISTICS OF ACCOUNTING AND TAX SYSTEM IN PAWNSHOPS pp. 48-52

Rodica Cusmaunsa and Jieri Nicolai

THE MATERIAL SUPPORT – SOCIAL, MEDICAL AND FISCAL ASPECTS pp. 53-57

Rodica Cusmaunsa, Julia Rachier and Mihaela Antonciuc

THE POSTAL MARKET WITHIN THE NEW ECONOMIC AND SOCIAL CONTEXT pp. 58-64

Lazarescu Caius

ORGANIZATIONAL BEHAVIOUR AND COMPANY CULTURE pp. 65-75

Lazarescu Caius

THE GENERAL STRUCTURE OF THE PATRIMONY IN THE NEW CIVIL CODE pp. 76-87

Adrian Stoica

ANALYSIS BETWEEN ACCOUNTING INFORMATION DISCLOSURE QUALITY AND STAKEHOLDER INTERESTS pp. 88-98

Ioana (HERBEI) Mot, Nicoleta-Claudia Moldovan and Cristina Cernit

THEORETICAL AND APPLIED APPROACHES ON THE CORRELATION BETWEEN THE RATES OF SYNTHESIS OF THE BALANCE SHEET AND FINANCING RATIOS pp. 99-108

Camelia Catalina Mihalciuc and Anisoara Niculina Apetri

Volume 2, issue 3, 2014

MEASUREMENT OF FINANCIAL REPORTING QUALITY BASED ON IFRS CONCEPTUAL FRAMEWORK’S FUNDAMENTAL QUALITATIVE CHARACTERISTICS pp. 4-29

Alexios Kythreotis

CURRENT TENDENCIES IN ENTERPRISE PERFORMANCE MEASUREMENT AND THEIR LIMITATIONS pp. 53-63

Veronica Deac and Elena Hlaciuc

IMPACT OF FINANCIAL CRISIS ON FINANCIAL AUDIT ACTIVITY IN ROMANIA pp. 64-96

Ovidiu Constantin Bunget, Alin Constantin Dumitrescu and Delia Deliu

Volume 2, issue 2, 2014

ASPECTS REGARDING THE EVOLUTION OF THE PROFIT AND LOSS STATEMENT IN ROMANIA pp. 1-11

Veronica Deac and Elena Hlaciuc

ANALYSIS OF HEALTH DETERMINANTS ON ECONOMIC GROWTH pp. 12-24

Mihaela Simona Galea

ROMANIA'S PLACE IN EU REGARDING THE INTERACTION BETWEEN FINAL CONSUMERS AND LOCAL PUBLIC ADMINISTRATION pp. 25-37

Adela Suzana Artene

POLICIES AND ACCOUNTING TREATMENTS OF CURRENT ASSETS IN ROMANIAN ECONOMIC ENTITIES pp. 38-59

Laura (ALIONESCU) Cojocaru and Moise Domil

ROMANIAN REGULATIONS IMPACT ON THE HUMAN RIGHT TO A HEALTHY, PROSPEROUS AND ECOLOGICALLY BALANCED ENVIRONMENT pp. 60-74

Elena Iftime

DIRECTIONS OF IMPROVEMENT AND ORGANISATION OF MANAGEMENT ACCOUNTING BASED ON ABC-COSTING METHOD APPLIED IN MOLDOVAN MANUFACTURING ENTITIES pp. 75-101

Svetlana Mihaila

Volume 2, issue 1, 2014

INVESTIGATING THE IMPACT OF GOLD PRICE AND EXCHANGE RATES ON SENSEX: AN EVIDENCE OF INDIA pp. 1-11

Amalendu Bhunia and Sanjib Pakira

CULTURAL DIMENSIONS IN ACCOUNTING SYSTEMS pp. 12-22

Neculai Tabãrã and Carmen Nistor

THE FINANCIAL REPORTING TO THE LEVEL OF SMES. INTERNATIONALIZATION AND APPLICABILITY pp. 23-33

Ioana Mo?, Dorel Mate?, Veronica Grosu and Aura Domil

BUSINESS ORGANIZATION IN RELATION TO THE REQUIREMENTS OF THE CONSUMERS: ECONOMIC AND SOCIAL RESPONSIBILITIES pp. 34-43

Marius Costel Eªi

IMPORTANCE OF CURRENT ASSETS IN MANAGEMENT DECISIONS OF ROMANIAN ENTITIES pp. 44-52

Laura Cojocaru, Dorel Mate? and Aura Domil

MONETARY ESTIMATES OF SOCIAL AND ENVIRONMENTAL COSTS AND BENEFITS IN THE WIND ENERGY SECTOR pp. 53-62

Alina Zaharia, Daniela Popa and Aurelia-Gabriela Antonescu

Volume 1, issue 2, 2013

PROJECT FINANCE IN THE ITALIAN HEALTHCARE SYSTEM: CONSIDERATIONS ON THE STATE OF ART pp. 1-17

Gustavo Barresi and Carmelo Marisca

THE RISK AND THE BANKING ACTIVITY IN PORTUGAL – A PANEL DATA APPROACH pp. 18-45

Jose Ramos Manso, Joao Monteiro and Sara Ferreira

EVOLUTION ON THE LABOUR MARKET IN THE ROMANIAN BANKING SECTOR pp. 46-60

Gheorghe Moro?an

SUSTAINABILITY IN FISCAL POLICY IN BOOM AND RECESSION-THE CASE OF ROMANIA pp. 61-80

Mihaela Göndör

THE SCOPE OF THE ORDER FOR PAYMENT IN SPECIAL PROCEDURE FROM THE NEW CIVIL PROCEDURE CODE pp. 81-86

Camelia Ignãtescu

Volume 1, issue 1, 2013

THE VALUE RELEVANCE OF EARNING MANAGEMENT IN MANUFACTURING INDUSTRIES BEFORE AND DURING THE FINANCIAL CRISIS pp. 3-55

Stefano Azzali, Luca Fornaciari and Tatiana Mazza

COMPREHENSIVE INCOME, AN HISTORICAL PERSPECTIVE. THE DEVELOPMENT OF PROPRIETORSHIP AND ENTITY THEORIES, AN INTERNATIONAL APPROACH pp. 56-78

Andrea Cilloni, Marco Angelo Marinoni and Barbara Merino

COMPARATIVE STUDY ON ASSESSING THE PERFORMANCE OF ECONOMIC ENTITIES IN MEHEDINTI COUNTY pp. 79-88

Costin Daniel Avram and Veronel Avram

FRAUD MANAGEMENT AUDIT AND THE EVOLUTION OF FINANCIAL MARKETS UNDER THESE CIRCUMSTANCES pp. 89-99

Florin Boghean and Carmen Boghean

THE APPLICABILITY OF BAYES’ THEOREM INAUDIT RISK pp. 100-111

Ana - Maria Zaiceanu and Elena Hlaciuc

THE IMPORTANCE OF TACIT KNOWLEDGE IN TRAINING THE EMPLOYEES TO ACCES THE EXECUTIVE POSITIONS IN THE BUSINESS ORGANIZATION pp. 112-127

Laurentia – Elena Scurtu and Daniela Neamtu

CODE OF ETHICS – TOOL IN THE DEVELOPMENT OF A FAVORABLE CLIMATE ACCOUNTING PROFESSION pp. 128-135

Greti Daniela Togoe and Marioara Avram

THE DENATIONALIZATION OF THE BANKS – BASIC OBJECTIVE OF THE RESTRUCTURING OF THE BANKING SYSTEM IN THE CENTRAL AND SOUTH EASTERN EUROPE (CSE) COUNTRIES pp. 136-150

Aniºoara Niculina Apetri and Anamaria Hlaciuc

MOMENTS IN THE MODERNISATION OF PUBLIC ACCOUNTING IN ROMANIA. A CASE STUDY REGARDING THE REVALUATION AND ARMONIZATION OF FIXED ASSETS pp. 151-162

Geanina Mãciuca and Mihai Seucea