One of the major roles in promoting accounting convergence is played by big accounting firms (Big 4). The objective of this paper is in this context to analyze and question the role of big auditing firms in developing and implementing IFRSs worldwide, in order to better understand the...

This research covers the Romanian financial reporting in the Post-Communist period. Firstly, through a qualitative analysis, it demonstrates the existence of three different accounting stages for the period 1997-2009. The research is based on the distinction between accounting systems of...

The present study promotes arguments for reporting improvement to support stakeholders' confidence and proposes possible policies and strategies for social and environmental reporting, resulting from European companies' activity. We examined the information disclosed in annual reports and...

The core business of real estate developers is performance long term developer contracts (directly or by subcontractors), that include constructing and selling residential and non-residential real estates. The characteristic feature of such contracts is the construction of properties that are...

The changes in the Romanian Labour Code appear to be a way of implementing the concept of flexicurity in our system of law. And among all institutions changed by the new law, probably the one related to termination of employment has the most dramatic effect within labour relations and the very...

There has been some controversy regarding the burden that the Sarbanes-Oxley Section 404 (SOX 404) casts on American public companies and whether the benefits outweigh the costs of compliance. Starting with November 15, 2004, Section 404 of the Act requires all accelerated firms (with at least...

This paper aims to contribute to the empirical literature by employing a panel data model for analysing the connection between operating profit of Romanian companies and the turnover, tangible assets, payrolls, stocks and cash. We find that the companies with a higher turnover recorded better...

The present study examines the changes that occurred in the accounting policies of the Greek companies after the adoption of IAS. More precisely, a comparison analysis between the manufacturing and the commercial sector is conducted. In order to achieve that, we analyze the impact of the IAS...

The change in management accounting is a topical issue in international research in management accounting. We analysed the change in the management accounting from an international perspective. We also want to see which the situation in Romania is. In order to analyse it, we studied the articles...

Reaching higher comparability was one of the main goals of the implementation of the International Financial Reporting Standards (IFRS) in the European Union in 2005. However, national accounting traditions and cultural differences continue to cause differences in the application of IFRS (KPMG &...