IDEAS home Printed from https://ideas.repec.org/a/brc/journl/v23y2013isp125-131.html
   My bibliography  Save this article

The "Parent" Company, Part Of The Accounting Entity Group, In The Current National And International Legislative Context

Author

Listed:
  • Eugeniu, TURLEA

    () (University of Economic Studies, Bucharest, Romania)

  • Mihaela-Daciana, NANU

    () (University of Economic Studies, Bucharest, Romania)

Abstract

Study's objectives include: 1. Knowledge of the economic context of classification of the parent company in the group of accounting entities, in order to establish the development needs, resources and the activity conduct of private economic group versus State-held economic group. 2. Systematic analysis of the economic potential at the legislative level, in order to identify differences in corporate governance as an instrument to increase the performance of private economic interest group versus State-held group and integration into a general descriptive context to facilitate the use of available information in their field of interest, the exchange of experiences and best practices. The premise of this paper is intended to be a starting point in an active approach and encouragement of economic entities to meet economic groups in order to have easier access to sources of funding and to provide economic stability and credibility in the industry where they activate. The research is experimental, both qualitative and quantitative, by explaining the current national and international legal context of the studied phenomenon. The information are based on the bibliographical and direct documentation on reality, direct contact of primary documents, as well as on decision-making persons in such group companies. Information about the status of the studied phenomenon anchored in the national economic reality is estimated to be obtained.

Suggested Citation

  • Eugeniu, TURLEA & Mihaela-Daciana, NANU, 2013. "The "Parent" Company, Part Of The Accounting Entity Group, In The Current National And International Legislative Context," Management Strategies Journal, Constantin Brancoveanu University, vol. 22(Special), pages 125-131.
  • Handle: RePEc:brc:journl:v:23:y:2013:i:s:p:125-131
    as

    Download full text from publisher

    File URL: http://www.strategiimanageriale.ro/papers/130516.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Nikolay Nenovsky & S. Statev, 2006. "Introduction," Post-Print halshs-00260898, HAL.
    2. M. Ruth & K. Donaghy & P. Kirshen, 2006. "Introduction," Chapters,in: Regional Climate Change and Variability, chapter 1 Edward Elgar Publishing.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    group of companies; corporate governance ; group of economic interest ; budgetary; parent company;

    JEL classification:

    • G02 - Financial Economics - - General - - - Behavioral Finance: Underlying Principles
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:brc:journl:v:23:y:2013:i:s:p:125-131. 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: (Dan MICUDA). General contact details of provider: http://www.univcb.ro/ .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.