Raluca Guse

Bucharest Academy of Economic Studies

Assistant Professor

6, Romana Square, District 1

Bucharest, 010374

Romania

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 18,386

SSRN RANKINGS

Top 18,386

in Total Papers Downloads

2,557

CITATIONS
Rank 43,820

SSRN RANKINGS

Top 43,820

in Total Papers Citations

7

Scholarly Papers (9)

1.

Corporate Social and Environmental Reporting: Another Dimension for Accounting Information

Number of pages: 9 Posted: 12 Aug 2009
Academy of Economic Studies, Bucharest, Academy of Economic Studies, Academy of Economic Studies, Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies
Downloads 2,278 (5,679)
Citation 6

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Social and environmental information, Financial and non-financial reporting, Voluntary disclosure, Relevant and reliable information, Corporate social responsibility

2.

The Role of Accounting Internships in Preparing Students' Transition from School to Active Life

Accounting and Management Information Systems Vol. 15, No. 1, pp. 131-153, 2016
Number of pages: 23 Posted: 01 Nov 2016
Bucharest Academy of Economic Studies, Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies
Downloads 113 (240,567)

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Internships, Transition from School to Active Life, Accounting and Audit Career, Competencies, Accounting Stereotype

3.

(Non)Financial Reporting (A)Symmetries in the Case of Amusement Parks in Europe

Calu, D.A., Dumitru, M., Glăvan, M.E. and Gușe, R.G., 2016. (Non)Financial Reporting (A)Symmetries in the Case of Amusement Parks in Europe. Amfiteatru Economic, 18(Special Issue No. 10), pp. 1015-1033
Number of pages: 19 Posted: 31 Oct 2016
Bucharest Academy of Economic Studies, Independent, Bucharest University of Economic Studies and Bucharest Academy of Economic Studies
Downloads 63 (343,819)
Citation 1

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4.

Coordinates of the Accounting in Romania. Historical and Current Perspectives

Calu, Daniela Artemisa St., Dumitru, Mădălina, Gușe, Raluca, Pitulice Ileana Cosmina, Ștefanescu, Aurelia and Țurlea, Eugeniu - Coordinates of the Accounting in Romania. Historical and Current Perspectives, Ed. ALPHA MDN, 2011
Number of pages: 277 Posted: 20 Oct 2016
Bucharest Academy of Economic Studies, Independent, Bucharest Academy of Economic Studies, Bucharest University of Economic Studies, Independent and Independent
Downloads 32 (452,141)

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Accounting, History, Romania, changes in accounting

5.

Assets Restatement Model from the Natural Capital Maintenance Perspective

Internal Auditing & Risk Management , Vol. 4, Issue 20, pg. 71-80, ISSN 2065 – 8168, 2010
Number of pages: 11 Posted: 17 Oct 2016
Bucharest Academy of Economic Studies, Bucharest Academy of Economic Studies, University of Bucharest and Independent
Downloads 30 (461,510)
Citation 2

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Neutral Assets, Polluting Assets, Environmental Factor, Environmental Audit and Risk, Positive and Negative Externalities

6.

The Use of Professional Judgement in Romania. The Case of Factoring Contracts

Calu, Daniela Artemisa St., Olimid, Lavinia, Guse, Raluca and Viorel, Avram, The Use of Professional Judgement in Romania. The Case of Factoring Contracts, Amis 2010 - Proceedings of the 5th International Conference, Accounting and Management Information Systems Pages: 441-454 Published: 2010
Number of pages: 15 Posted: 24 Oct 2016
Bucharest Academy of Economic Studies, Academia de Studii Economice Bucuresti, Bucharest Academy of Economic Studies and Independent
Downloads 22 (503,742)
Citation 1

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Professional judgement, accounting regulation, accounting for factoring agreements, recognition of assets, recognition of liabilities

7.

Substance and Form in Romanian Accounting Regulation

FSE Tibiscus Annals, pp.564–571, 2004
Number of pages: 8 Posted: 02 Nov 2016
Bucharest Academy of Economic Studies, Bucharest Academy of Economic Studies, Academia de Studii Economice Bucuresti and Independent
Downloads 19 (520,989)

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Accounting Normalization, Recognition of Assets, Classification of Assets, Economic Approach, Legal Approach

8.

The Effect of Conservatism and Precautionary Principles on the Reporting Practices of Economic Entities

Revista Anale, Seria Științe Economice, TImișoara, Issue XVII, pp 829-836, 2011
Posted: 09 Nov 2016 Last Revised: 05 Dec 2016
Bucharest Academy of Economic Studies, University of Bucharest, Bucharest Academy of Economic Studies and Independent

Abstract:

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Corporate Social Responsibility, Social and Environmental Reporting, Conservatism, Precautionary Principle

9.

Assurance of Integrated Reports: The State of the Art

Posted: 15 Oct 2016
Madalina Dumitru and Raluca Guse
Independent and Bucharest Academy of Economic Studies

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assurance, accounting professionals, integrated reporting, Pilot Programme, assurance standards