Within this study, we have focused on factors related to the entity, such as the internal characteristics, consisting mainly in how the entity is managed, in order to identify the existence of certain associations between the characteristics of corporate governance and the existence of...

Our paper focuses on accounting professionals in Romania as being a significant element when considering a national accounting system that went through complex accounting reforms of more than two decades. Since accounting policy represents an area of social and economic policy we must also...

While the importance of agriculture to the global economy seems to be generally acknowledged, financial reporting in the agricultural sector still generates intense debates. Our paper contributes to the debate on fair value measurement of biological assets by focusing on the proposed amendments...