Zobrazeno 1 - 6
of 6
pro vyhledávání: '"Cristina Alexandrina Ștefănescu"'
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:
CECCAR Business Review, Vol 2, Iss 1, Pp 60-72 (2021)
This study focuses on the connection between management and accounting, with accrual information as a link. Accounting information, structured on an accrual basis, manages to provide a true image of the patrimony, substantiated and transparent decisi
Externí odkaz:
https://doaj.org/article/44005db4d81c48c3a68a87023e31a3a5
Publikováno v:
Studia Universitatis Babes-Bolyai Oeconomica. 62:31-49
Aiming to analyze the efficiency of the public sector, this paper enriches the literature by providing insights of the healthcare system for an emergent country - Romania. The empirical findings reached by applying the input orientated-variable retur
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7e31e09606cc64a862da0b474f318e6d
https://doi.org/10.1515/subboec-2017-0003
https://doi.org/10.1515/subboec-2017-0003
Publikováno v:
Romanian Economic Journal, Vol XVII, Iss 51, Pp 91-110 (2014)
The objective of our paper is to provide a comprehensive analysis of possible relationships between two different approaches of “transparency” – the technical vs.the economic one. Thus, irrespective of prior literature, our paper goes beyond a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::70bb82336e88ba2c2892781cb8daee11
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:
Revista de Contabilidad: Spanish Accounting Review, Vol 23, Iss 1 (2020)
The main aim of this paper is to attest to the foremost role of accruals in achieving the public management reform, gathering evidence on implementation challenges and perceived outcomes. This study covers a significant literature gap and enriches
Externí odkaz:
https://doaj.org/article/9764d524a9ff4b5f810a673f45961b39