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Floarea Georgescu,Cicilia Ionescu
Pág. 19 - 25
The changes due to the economic politics, especially the new configuration of the international economic relations, relations characterized by an intense and irreversible process of globalization, have conducted to the implementation of a unitary and uni...
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Sekar Mayangsari
Pág. 269 - 280
The transition to IFRS has brought fundamental changes as it has impact on corporate ac- countants, public auditors, investors and its influence extends well beyond the change in accounting rules. The purpose of the paper is to investigate whether the in...
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Danijela Andelkovic, Danijela Zubac
Pág. 128 - 137
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Ratna Wardhani
Pág. 267 - 282
The purpose of this research is to analyze the effect of law system for investor protection on implementation of corporate governance at company level and degree of convergence of local accounting standards to IFRS (International Financial Reporting ...
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Camelia Dogariu,Enathe Murekabiri Urimunbeshi,Muvuny Bonaventure
Pág. 124 - 128
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Dragana Randelovic,Tadija Ðukic
Pág. 165 - 176
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José Carlos del Toro Ríos, Dr.C.
Pág. 51 - 62
El trabajo resume el procedimiento para el análisis de la viabilidad de las normas contables en Cuba, a partir del diseño y aplicación de una encuesta con variables definidas para este campo; así como, el análisis estadístico para demostrar que existe ac...
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Ljiljana Bonic,Dejan Jak?ic,Kristina Mijic
Pág. 337 - 352
Rewarding managers in the corporate enterprise means that they receive profit for achieving planned performance and for achieving above the planned level they receive various types of stimulation. Bonuses are the most common form of incentives for manage...
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Stefano AMELIO
Pág. 7 - 30
The aim of the paper is to evaluate the degree of social responsibility arising from the statement of comprehensive income prepared according to IAS/IFRS, to demonstrate whether the values obtained from prospects and from the calculation of the indicator...
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