This study investigates whether the adoption of a single set of accounting standards, such as IASs/IFRSs, guarantees the harmonization of accounting practices within a country and across countries, or whether differences in reporting practices persist because of dissimilarities in reporting...

The effect of consolidated statements on lenders' assessments of the capacity of members of groups of companies to repay term loans is investigated. Relevant accounting and banking literature is reviewed and a field experiment reported. Results indicate that the relevance of consolidated...

There is very little material in English language academic journals regarding accounting history in Romania. Most prior research has focused on a specific year or a short period of time without providing a theoretical explanation or interpretation. The goal of this article is to provide a...

In the context in which transfer pricing may represent a mechanism through which multinationals have the possibility to move funds internationally, in order to prevent the base erosion and profit shifting between multinationals, countries over the world have adopted various transfer pricing...