PARTICULARITIES OF ACCOUNTING FOR SHARE-BASED PAYMENT WITHIN ROMANIAN SMEs
Share-based Payment is one of the newest aspects within the financialaccounting practice, with benefits for all participants at these operations (entities, suppliers or employees). As a result of carrying out these procedures, the entity registers significant savings concerning the cash-flows when certain debts towards third parties (suppliers) are settled, and concerning the accounting profit, the influences are significant when the staff members are remunerated for this kind of activities. The employees’ degree of involvement in the effective development of the company’s activity is significant when they become shareholders within the respective entity.
Volume (Year): (2012)
Issue (Month): ()
|Contact details of provider:|| Postal: |
Phone: 004 0264 599170
Fax: 004 0264 590110
Web page: http://www.tbs.ubbcluj.ro/
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Panizzolo, Roberto, 1998. "Applying the lessons learned from 27 lean manufacturers.: The relevance of relationships management," International Journal of Production Economics, Elsevier, vol. 55(3), pages 223-240, August.
When requesting a correction, please mention this item's handle: RePEc:bbn:journl:2012_1_5_rachisan. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Cornelia Pop)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.