Avram Viorel

Independent

9740 49th Ave NE

Seattle, 98115

SCHOLARLY PAPERS

6

DOWNLOADS

311

SSRN CITATIONS

0

CROSSREF CITATIONS

3

Scholarly Papers (6)

1.

Reporting of Non-Financial Performance Indicators ‒ A Useful Tool for a Sustainable Marketing Strategy

Calu, A., Negrei, C., Calu, D.A. and Avram, V., 2015. Reporting of Non-Financial Performance Indicators – a Useful Tool for a Sustainable Marketing Strategy. Amfiteatru Economic, 17(40), pp. 977-993
Number of pages: 17 Posted: 15 Oct 2016
University of Bucharest, Bucharest Academy of Economic Studies, Bucharest Academy of Economic Studies and Independent
Downloads 141 (207,125)

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2.

On the Interference between Conservatism and Corporate Governance

Olimid, Lavinia, Calu, Daniela Artemisa St. and Viorel, Avram, On the Interference between Conservatism And Corporate Governance, Revista Internal Auditing & Risk Management, nr. 9-10/2008, pp. 75-82
Number of pages: 7 Posted: 14 Oct 2016
Academia de Studii Economice Bucuresti, Bucharest Academy of Economic Studies and Independent
Downloads 95 (276,256)

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corporate governance, conservatism, profit measurement, profit distribution

3.

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 31 (466,148)

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

4.

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 24 (502,754)

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

5.

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 20 (526,029)

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

6.

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

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