Zobrazeno 1 - 7
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pro vyhledávání: '"Claudia Cătălina CIOCAN"'
Autor:
Claudia Cătălina CIOCAN
Publikováno v:
CECCAR Business Review, Vol 3, Iss 10, Pp 48-59 (2022)
In the conditions of an accelerated increase of the inflation rate last year and the current geopolitical pressures, a problem arises as to whether using the most relevant measurement basis reflecting economic reality and supporting decision-makers i
Externí odkaz:
https://doaj.org/article/fec5bf26cedc474c9d477f6561197123
Autor:
Claudia Cătălina CIOCAN
Publikováno v:
CECCAR Business Review, Vol 2, Iss 11, Pp 49-61 (2021)
This paper explores the significance of the true and fair view, as the main objective of financial reporting to which accounting principles are subordinated, and the relationship between it and all accounting principles, focusing on identifying their
Externí odkaz:
https://doaj.org/article/2d19d981c5434d67ba8241ba15980acc
Autor:
Claudia-Cătălina Ciocan
Publikováno v:
Ovidius University Annals: Economic Sciences Series, Vol XIX, Iss 1, Pp 570-579 (2019)
This paper has as a main purpose to identify if the use of provisions in accounting is able to produce significant changes in the amount of the distributed earnings (dividends) for the Romanian listed companies. For this purpose, we compute a correct
Externí odkaz:
https://doaj.org/article/aa8eebe7a3654f1baee470e9e3dc506f
Publikováno v:
Audit Financiar. 19:301-319
The issue of the financial reporting quality has aroused the interest of several researchers whose views converge on the idea that it can be influenced both by factors related to the internal environment of the company, the corporate governance syste
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::88028192b2c0a2362c9f55ba11d5de4a
https://doi.org/10.20869/auditf/2021/162/008
https://doi.org/10.20869/auditf/2021/162/008
Publikováno v:
Audit Financiar. 18:585-598
Assuming that there is a potential conflict between true and fair view and conservatism, the authors aimed to identify, by means of a survey, the perception of the representatives of the accounting profession from Romania, namely chartered certified
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7b53aa5c61bb8bdc739bc5e37272e017
https://doi.org/10.20869/auditf/2020/159/022
https://doi.org/10.20869/auditf/2020/159/022
Publikováno v:
Journal of Eastern Europe Research in Business and Economics. 2018:1-16
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::207bda17cddb0f76c3c532acdacdc5bb
https://doi.org/10.5171/2018.926522
https://doi.org/10.5171/2018.926522
Autor:
Claudia-Cătălina, Ciocan1 ciocan_claudia_catalina@yahoo.com
Publikováno v:
Ovidius University Annals, Series Economic Sciences. 2017, Vol. 17 Issue 1, p451-455. 5p.