Purpose – The study aims to measure the fair value (FV) regulation convergence and to present its determinant factors and effects. Design/methodology/approach – An empirical approach is used based on the content analysis of the accounting and valuation referentials, and of the similarity and...

Purpose – The purpose of this paper is to investigate stakeholders’ salience on accounting and in particular to assess the magnitude of state influence in Romania, an emerging context. Design/methodology/approach – This research integrates stakeholders’ theory and an empirical approach...