In Romania of our days financial accounting and taxation accounting are not the same. They have different objectives, are subject to different rules and serve different purposes. Financial accounting involves the preparation of information for the purpose of decision-makers while the taxation...

The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...