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Aspects Regarding The Regulatory Risks Related To Shareholder S Equity

Author

Listed:
  • Assoc. Prof. Cristian Drăgan Ph. D

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

  • Assoc. Prof. Valeriu Brabete Ph. D

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

  • Lect. Oana Gherghinescu Ph. D

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

Abstract

These instructions The set of regulations regarding the shareholders’ equity may also include aspects which, by an inadequate interpretation, represent risk factors. Thus, the research performed within this material identifies the main regulatory risks of this kind, specific to subsequent establishment and operation of trading companies, as well as those in connection with their amalgamation, dissolution and liquidation operations.

Suggested Citation

  • Assoc. Prof. Cristian Drăgan Ph. D & Assoc. Prof. Valeriu Brabete Ph. D & Lect. Oana Gherghinescu Ph. D, 2010. "Aspects Regarding The Regulatory Risks Related To Shareholder S Equity," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-8, May.
  • Handle: RePEc:aio:aucsse:v:2:y:2010:i:8:p:140-147
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    More about this item

    Keywords

    shareholders’ equity; initial regulatory risks; ulterior regulatory risks; accounting information.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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