BALACIU, Diana Elisabeta; BOGDAN, Victoria; MESTER, … - In: Journal of Accounting and Management Information Systems 11 (2012) 2, pp. 213-238
A highly qualitative financial reporting refers to the publication of accounting information complying with the requirements of the reporting framework and generally, they must be transparent, intelligible, relevant, credible and comparable. Based on the results of the theoretical research...
