Zobrazeno 1 - 10
of 157
pro vyhledávání: '"Adriana TIRON-TUDOR"'
Publikováno v:
European Journal of Management Studies, Vol 29, Iss 1, Pp 115-134 (2024)
Purpose – The aim of the study is to highlight the perspectives of accounting professionals in Romania on adopting a single set of financial reporting standards for small and medium-sized entities (SMEs). Design/methodology/approach – The study i
Externí odkaz:
https://doaj.org/article/0a5e88d5e554484fa5468b0fbc2a3bd9
Publikováno v:
Revista de Studii Financiare, Vol 8, Iss 15, Pp 62-85 (2023)
Most facets of modern life are being transformed in the light of recent technological developments. Similarly, the accounting industry is going through a significant redesign under the influence of Industry 4.0, often known as the Fourth Industrial R
Externí odkaz:
https://doaj.org/article/42846d407d344650b9fd3f3b6324809f
Autor:
Veronica Grosu, Adriana Tiron-Tudor, Marian Socoliuc, Marius-Sorin Ciubotariu, Elena Hlaciuc, Anamaria-Geanina Macovei, Mihaela Tulvinschi, Camelia-Cătălina Mihalciuc, Anatol Melega
Publikováno v:
Frontiers in Environmental Science, Vol 11 (2023)
The crisis situations that have affected the oil and gas market have had a significant impact on the companies’ performance from this sector and especially on their customers. In these circumstances, many companies faced increasing difficulties and
Externí odkaz:
https://doaj.org/article/905051abb9d94785862753e59852b75c
Publikováno v:
Heliyon, Vol 9, Iss 4, Pp e14813- (2023)
Background: The COVID-19 pandemic baffled the traditional educational system and the face-to-face educational process, shifting to the online environment. Almost all university activities were carried out online for a period of time, which put pressu
Externí odkaz:
https://doaj.org/article/b21d4980e37b4ddc812022d5f835d491
Publikováno v:
Audit Financiar, Vol 20, Iss 166, Pp 333-347 (2022)
In recent years, the auditor reporting model suffered several relevant modifications, one being related to the communication of Key Audit Matters (KAMs). By better understanding what factors can affect the number of disclosed items, the users of the
Externí odkaz:
https://doaj.org/article/be90dc187dd84820b035e523a8925a60
Publikováno v:
Audit Financiar, Vol 20, Iss 165, Pp 147-157 (2022)
Auditor-client relationship is a multifaceted interaction between the two parties, defined and influenced by several factors. This research delimitates and summarizes the eight relevant factors in literature in order to analyze them, as opposed to mo
Externí odkaz:
https://doaj.org/article/e64c87e84f5f444499ed2515c5bff081
Publikováno v:
Audit Financiar, Vol 19, Iss 164, Pp 743-758 (2021)
The disclosure of KAMs contribute to the increase of financial-reporting quality, the value of the audit report and implicit interest in it. Moreover, KAM’s disclosure has a positive influence over the expectation gap between the auditors and other
Externí odkaz:
https://doaj.org/article/48870457f45f40c7ab1cc323feb7a1e5
Publikováno v:
Transylvanian Review of Administrative Sciences, Vol 17, Iss 63, Pp 175-192 (2021)
Municipal bonds are widely issued by local municipalities as a feasible financial alternative to fund infrastructure projects. On the other side, from the investors’ perspective, bonds issued by municipalities have historically been a popular inves
Externí odkaz:
https://doaj.org/article/4ec81405583844f1893c97d9b3efec3e
Publikováno v:
Journal of Business Economics and Management, Vol 22, Iss 1, Pp 257-276 (2021)
This study approaches the fresh perspective of non-financial reporting (NFR) promoted through the Directive 2014/95/EU (EUD) by providing a state of knowledge, initiatives and approaches on this topic and also by identifying the main patterns develop
Externí odkaz:
https://doaj.org/article/080d4aed9a4d484eb9f3c49fd5922363
Publikováno v:
CECCAR Business Review, Vol 1, Iss 6, Pp 63-72 (2020)
Starting with 2016, the non-financial reporting became mandatory for certain types of entities in the European context due to the introduction of the Directive 2014/95/EU, and the Directive has been transposed in the Romanian context, a country witho
Externí odkaz:
https://doaj.org/article/949d36a588554860b0e7ef54cc7737ee