Analysts often use financial variables to help predict real activity and inflation. Financial variables offer readily accessible information and, because market participants base their investment decisions on their forecasts of real activity and inflation, the information in financial market variables is deemed to be reliable. One of the most popular financial market variables is the spread bet...

there is an increasing concern among financial statements users about the frauds occurring in the business organizations. the unexpected collapse of corporate giants such as enron and worldcom has driven those interested to pay more attention to the unethical practices in accounting systems. the phenomenon of earnings management is seen as one of the most controversial issues facing the account...

In conditions of increasing complexity integration ties and the need for systematic consideration phenomena problems various levels, importance an integrated approach to research financial management implementation strategies development economic entities that cause possible synergetic changes in future increases. When designing developing any types systems, it is necessary take into account no...

Our paper is a synthesis of the practical achievements of a research programme financed by the Ministry of Education and Research of Romania, focused on auditing by information-based means the financial statements of different business establishments. It is well-known the fact that since the financial auditor is not an employee of the audited company the financialaccounting information is submi...