AbstractBeginning with 2005, all the entities listed on the European Union regulated markets must prepare consolidated financial statements in accordance with the International Financial Reporting Standards (IFRS). Romanian listed entities compulsorily apply the IFRSs starting with the consolidated financial statements prepared for the financial year 2007. The main objective of this study is to identify and measure the impact of first-time adoption of IFRS on the performance of Romanian listed entities, performance being expressed by means of net income. The results suggest that no clear tendency can be identified regarding changes in net income of listed entities generated by the transition from Romanian accounting regulations to IFRS
AbstractThis study examines the case of Romanian IFRS adopters when it comes about their auditors. A...
To increase efficiency of the European finance market, the European Union (EU) recently forced all p...
AbstractStarting with the financial year 2012, the companies in Romania whose securities are admitte...
AbstractBeginning with 2005, all the entities listed on the European Union regulated markets must pr...
AbstractIn 2013 Romanian listed entities published their first individual financial statements in ac...
On the last two decades, financial reporting area has suffered lot of changes in order to respond pr...
AbstractThis paper investigates, in an associative study, the value relevance of the comprehensive i...
AbstractStarting from 2012, listed Romanian entities have to report their individual financial state...
AbstractIFRS adoption in Europe represents a major milestone towards financial convergence and Roman...
International audienceThe accession of Romania to EU confirmed the mandatory application IFRS in the...
AbstractStarting from 2012, listed Romanian entities have to report their individual financial state...
The results of a business activity are concentrated in the financial reports; accounting is the inst...
The purpose of this paper is to find and analyze the process of accounting standard adoption in Rom...
The move towards internationalization of accounting encountered a great boost, when in 2002 EU deleg...
Abstract To increase efficiency of the European finance market, the European Union (EU) recently for...
AbstractThis study examines the case of Romanian IFRS adopters when it comes about their auditors. A...
To increase efficiency of the European finance market, the European Union (EU) recently forced all p...
AbstractStarting with the financial year 2012, the companies in Romania whose securities are admitte...
AbstractBeginning with 2005, all the entities listed on the European Union regulated markets must pr...
AbstractIn 2013 Romanian listed entities published their first individual financial statements in ac...
On the last two decades, financial reporting area has suffered lot of changes in order to respond pr...
AbstractThis paper investigates, in an associative study, the value relevance of the comprehensive i...
AbstractStarting from 2012, listed Romanian entities have to report their individual financial state...
AbstractIFRS adoption in Europe represents a major milestone towards financial convergence and Roman...
International audienceThe accession of Romania to EU confirmed the mandatory application IFRS in the...
AbstractStarting from 2012, listed Romanian entities have to report their individual financial state...
The results of a business activity are concentrated in the financial reports; accounting is the inst...
The purpose of this paper is to find and analyze the process of accounting standard adoption in Rom...
The move towards internationalization of accounting encountered a great boost, when in 2002 EU deleg...
Abstract To increase efficiency of the European finance market, the European Union (EU) recently for...
AbstractThis study examines the case of Romanian IFRS adopters when it comes about their auditors. A...
To increase efficiency of the European finance market, the European Union (EU) recently forced all p...
AbstractStarting with the financial year 2012, the companies in Romania whose securities are admitte...