This study provides a financial analysis of those firms that during the recent period of economic recession and financial market turmoil beginning in December 2007 and continuing to June 2009 either maintained or increased the total compensation packages for their chief executive officers and other executives in their firms. Specifically, this analysis will test for significant differences in t...

The move towards internationalization of accounting encountered a great boost, when in 2002 EU delegated the IASB to provide the accounting standards to be applied inside its frontiers. Among the incentives of the standardization of accounting on the international level, is the reduction of the cost of capital. Romania made the move towards IFRS before EU, when the country was not yet a member ...

The activities and skills of the information systems manager evolved extraordinarily in the last half century, from the technician who managed an operational function with a limited importance to the organization, to the position chief information officer, now responsible for a department on which depends the overall success of the organization. This study provides some empirical insight on the...

This paper acknowledges that ethical questions raised by ICT are so fundamental that they include the question of the anthropological changes caused by communications tools. It then looks at the motivation of large companies to discharge their social responsibilities. The paper also argues that Chief Executive Officers (CEOs) are no longer the main decision makers for fundamental strategic corp...

This article compares capital budgeting techniques employed in listed and unlisted companies in Brazil. We surveyed the Chief Financial Officers (CFOs) of 398 listed companies and 300 large unlisted companies, and based on 91 respondents, the results suggest that the CFOs of listed companies tend to use less simplistic methods more often, for example: NPV and CAPM, and that CFOs of unlisted com...

In response to these initiatives, the Financial System Task Force (FSTF), under the direction of the Chief Business Officers, is exploring opportunities for a new quality administrative system. The team’s Vision Statement and Guiding Principles express the goals for this effort. The FSTF has established several other teams to identify the necessary requirements of an administrative system and t...