The accounting standardization process is in progress at international regional level, more and more countries have reached the same conclusion of enforcing high quality accounting standards like IAS/IFRS. At international level, on one hand it is thought to implement IASB's international...

An overview of the accounting profession’s evolution in Romania can only be a cause for reflection. As far as Romania is concerned, the accounting profession’s development rhythm followed the pace of the economic, social and political development of the country: first, formally speaking, as...

In the recent years more studies focus on the corporate disclosure, the determinants and consequences of disclosure. The mandatory disclosure of financial information was frequently integrated with non-financial information, often voluntary disclosed. The voluntary dimension of corporate...

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...

This paper aims to assess the extent to which Romanian SMEs are prepared for the transition to IFRS standards. A quantitative survey addressed to the practitioners and accountants in the small and medium enterprises from the western area of Romania is made in order to establish the degree of...

Our paper deals with aspects regarding risk and uncertainty.Using content analyze in this paper we survey the disclosure level of risk management information in the annual report of top Romanian listed companies.

The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in the context of small and medium-sized enterprises in Romania in terms of the cashflow situation. Research methodology is based on a quantitative survey carried out in order to...

Our study aims to investigate the voluntary disclosure practices among Romanian listed companies, to measure the voluntary disclosure and to analyze the influence of ownership structure on the extent of voluntary disclosure of these companies. The population studied in our work is constituted of...