Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Sorin Romulus BERINDE"'
Publikováno v:
Studia Universitatis Babeş-Bolyai Negotia, Vol 68, Iss 4 (2023)
This paper approaches from a historical perspective the development of the accounting profession in Romania. We aim to present, through an interpretivism methodological approach, using descriptive narrative research, the phenomena of the accounting p
Externí odkaz:
https://doaj.org/article/8a8318eae2e446bdbe9ebfda3770542d
Publikováno v:
Sustainability
Volume 13
Issue 15
Sustainability, Vol 13, Iss 8202, p 8202 (2021)
Volume 13
Issue 15
Sustainability, Vol 13, Iss 8202, p 8202 (2021)
The corporate governance of Romanian SMEs states that these companies have been less and less able to generate performance over the last few years. An average number of 1.273 SMEs per year have been included in the study, coming from all the eight lo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a3af47e059ceb895ae09598711a2a8da
Publikováno v:
Journal of Risk and Financial Management
Volume 14
Issue 2
Journal of Risk and Financial Management, Vol 14, Iss 63, p 63 (2021)
Volume 14
Issue 2
Journal of Risk and Financial Management, Vol 14, Iss 63, p 63 (2021)
The purpose of this paper is to investigate the causality between good public governance captured through six World Bank governance indicators and unemployment rate (unemployment as % of the total labour force) as a clear indicator of labour market p
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d6c48e7dc6b2b02b6c42c831ea5491d7
Publikováno v:
Sustainability
Volume 11
Issue 1
Sustainability, Vol 11, Iss 1, p 243 (2019)
Volume 11
Issue 1
Sustainability, Vol 11, Iss 1, p 243 (2019)
In recent years, the Romanian accommodation business sector has recorded a dramatic increase in accommodation units, but even under these circumstances it is below half of the average registered by the European Union. The study aims to evaluate wheth
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a6841e41e8e9f4cb4615603ad1953962
Autor:
Sorin Romulus Berinde
Publikováno v:
Engineering Economics. 29
Creating value for shareholders in terms of equity value growth significantly depends on the corporate governance’s ability to make optimal decisions for the company’s competitiveness. The article conducts a comparative study between Romania, Fra
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2193e06d667228f903ef7adeabc46769
https://doi.org/10.5755/j01.ee.29.3.17269
https://doi.org/10.5755/j01.ee.29.3.17269
Autor:
SORIN ROMULUS BERINDE
The audit market is divided between two main categories of auditors: Big Four auditors and Non Big Four auditors. The general accepted opinion is that the former cover most audit services. The objective of the study is to quantify the share covered b
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::e0676727d183d9b15e2f220f08d408b9
http://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_4_2013.pdf
http://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_4_2013.pdf
Autor:
SORIN ROMULUS BERINDE
This study aims to establish a methodology starting from certain criteria pertaining to the performance level of audited companies, according to which one may achieve a forecast of the changes in the financial audit services market, from the viewpoin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::1f742f47a8fb1396e44f98b0a0cdc897
http://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_3_2013.pdf
http://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_3_2013.pdf
Share-based Payment is one of the newest aspects within the financialaccounting practice, with benefits for all participants at these operations (entities, suppliers or employees). As a result of carrying out these procedures, the entity registers si
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::c0ed8e978aca9132043077bfcafb675a
http://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_1_2012.pdf
http://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_1_2012.pdf
Autor:
Sorin Romulus Berinde, Adrian Grosanu
Publikováno v:
Annales Universitatis Apulensis Series Oeconomica. 2(15):14-14
This study aims to explore some particularities concerning the Romanian audited entities which are oriented mainly towards contracting audit services from the largest companies providing auditing services (Big 4 companies). The assessment criteria ta
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::82bfe58f71867f419d35d9efae0f474a
http://oeconomica.uab.ro/upload/lucrari/1520132/14.pdf
http://oeconomica.uab.ro/upload/lucrari/1520132/14.pdf
Publikováno v:
Annales Universitatis Apulensis Series Oeconomica. 1(14):5-5
In the context of a developed capital market, the dimensioning of the accounting profit is very important for investors, considering the financing of the economic entities to a higher degree than that offered by the banking system. We intend to empha
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6a5eb29fc2f40c5ec15de15075321a70
http://oeconomica.uab.ro/upload/lucrari/1420121/05.pdf
http://oeconomica.uab.ro/upload/lucrari/1420121/05.pdf