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Small and medium-sized enterprises (SMEs) are the predominant form of enterprise in the European Union as well as in Romania. Although most research in Corporate Social Responsibility (CSR) focuses on large companies, there are some studies dealing with CSR of small and medium-sized enterprises (SMEs), recognizing that we cannot generalize our understanding of CSR in large organizations and the difficulties in achieving it for SMEs. Both the academic and the corporate sector face uncertainty when defining CSR, whi...

At the end of the `90s, in the U.S. economy, shortly after the technology stock market bubble bursts, thousands of companies ' balance sheets have been subsequently corrected for accounting irregularities, even for fraud . Not many people were aware that the stock market bubble and accounting scandals may have common roots. The unimaginable destruction due to the credit bubble of the period between 2007-2009 have confirmed this opinion, and placed the accounting scandals of the early years of 2000 in a new light a...