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...

This research measures the convergence between fair value accounting and valuation regulations in the case of intangible assets. In this respect, it analyzes through an empirical approach the accounting and valuation rules and the determinant factors of the similarities or dissimilarities...