Browsing 2.Articole by Author "Erhan, Lica"

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  • Erhan, Lica; Bejan, Mihail (ASEM, 2017-11)
    Under the competitive economy, the entities tend to increase their sales by accepting the subsequent payment for the delivered goods or services. However, in an unstable economic situation, such as in the Republic of ...
  • Erhan, Lica; Efimenco, Olesea; Daranuța, Inga (ASEM, 2017-03-17)
    This article includes the overview of the arm’s length principle (ALP), its description, evolution, examples of transactions which are made using such a principle, and the methodologies it applies. The arm’s length ...
  • Erhan, Lica; Oroşan, Irina (ASEM, 2017-11)
    The purpose of this study is to investigate the relationships between organizational culture and accounting policies applied by the company. The study argues that how organizational and environmental variations affect the ...
  • Paladi, Valentina; Erhan, Lica; Brașoveanu, Adriana (Academide de Studii Economice a Moldovei, 2014)
    In this article we examine the possibility of estimating the performance of a national economic unit through the indicator of ,,added economic value”. There are described disadvantages of indicators determined in financial ...
  • Erhan, Lica; Vrabie, Victoria; Burlacu, Gloria; Sfeclă, Marina (ASEM, 2017-11)
    The aim of this article is to explain the differences between creative accounting and fraud, because creative accounting does not mean necessarily breach accounting rules and regulations, but it can be done well within the ...
  • Erhan, Lica; Lupașcu, Marcela; Buzu, Cristina (ASEM, 2019-03)
    The aim of this article is to explain the innovations that IT development has introduced in accounting processes and how prospective accountants should position between themselves in order to leverage this tremendous growth. ...
  • Erhan, Lica; Șargarovschi, Vlada; Straistă, Sanda (ASEM, 2019-03-15)
    The aim of this article is to explain and focus on the need for ethical judgement in accounting through analysing the accounting frauds of the last decades. Accuracy and transparency are of major necessity when aiming to ...
  • Paladi, Valentina; Erhan, Lica (ASEM, 2018-04)
    The objective of this paper is to identify the role of receivables analysis in the entity's management system. To investigate the issue, the authors examined the main stages of receivables analysis and the main indicators ...

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