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1. 1. FINANCIAL REPORTING IN THE CONTEXT OF THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS — 22 December 2021

   Authors:   • Anca Alexandra PANTAZI, email: pantazi.anca@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania  • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
   Abstract: With the help of IFRSs, any entity can present and prepare its financial statements on the same basis as any other entity in any state that applies IF

   No 64 - December 2021 > FINANCIAL REPORTING IN THE CONTEXT OF THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS

2. 2. CORPORATE GOVERNANCE RELATION WITH ACCOUTNING STANDARDS — 23 December 2014

   Authors:   • PhD candidate Mr. ISSAM MF SALTAJI, email: createmyworld@mail.ru, Afiliation: Academy of Economic Studies, Bucharest, Romania
   Abstract: The main objective of paper is to highlight on corporate governance relation with accounting standards through checking selective data base of leading

   No 31 - September 2013 > CORPORATE GOVERNANCE RELATION WITH ACCOUTNING STANDARDS

3. 3. IFRS ADOPTION AND ANALYSTS FORECASTS ACCURACY IN ROMANIA: A CASE STUDY — 16 January 2015

   Authors:   • Mihaela IONASCU, email: mihaela.ionascu@gmail.com, Afiliation: Academy of Economic Studies
   Abstract: This paper seeks to explore the impact of International Financial Reporting Standards (IFRS) adoption in Romania on analysts’ forecasts accuracy

   No 28 - December 2012 > IFRS ADOPTION AND ANALYSTS FORECASTS ACCURACY IN ROMANIA: A CASE STUDY

4. 4. COSTUL CAPITALULUI, DIVULGAREA INFORMAŢIILOR FINANCIARE ŞI APLICAREA IFRS: O SINTEZĂ A LITERATURII — 16 January 2015

   Authors:   • Drd. Ec. Lucian MUNTEANU, email: lucian.munteanu@ase.ro, Afiliation: Academia de Studii Economice, Bucureşti
   Abstract: Costul capitalului este un indicator important pentru operatorii de pe piaţa financiară, de care sunt interesaţi, în special, atât mana

   No 24 - December 2011 > COSTUL CAPITALULUI, DIVULGAREA INFORMAŢIILOR FINANCIARE ŞI APLICAREA IFRS: O SINTEZĂ A LITERATURII

5. 5. COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW — 16 January 2015

   Authors:   • PhD Student Lucian MUNTEANU, email: lucian.munteanu@ase.ro, Afiliation: Bucharest Academy of Economic Studies
   Abstract: The cost of equity capital is an important indicator for those who operate on the financial markets, especially for managers and financial resources p

   No 24 - December 2011 > COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW

6. 6. RAPORTAREA FINANCIARĂ A COMPANIILOR ROMÂNEŞTI COTATE ŞI ACURATEŢEA PREVIZIUNILOR ANALIŞTILOR FINANCIARI: O CERCETARE EXPLORATORIE — 16 January 2015

   Authors:   • Lector univ.dr. Mihaela IONAȘCU, Afiliation: Academia de Studii Economice București
   Abstract: Acest studiu își propune să investigheze relația dintre volumul de informații financiare raportate de companiile românești cotate și

   No 21 - March 2011 > RAPORTAREA FINANCIARĂ A COMPANIILOR ROMÂNEŞTI COTATE ŞI ACURATEŢEA PREVIZIUNILOR ANALIŞTILOR FINANCIARI: O CERCETARE EXPLORATORIE

7. 7. FINANCIAL DISCLOSURE OF LISTED ROMANIAN COMPANIES AND ANALYSTS\' FORECAST ACCURACY: AN EXPLORATORY RESEARCH — 16 January 2015

   Authors:   • Ph.D. Mihaela IONAȘCU, Afiliation: Academy of Economic Studies, Bucharest, Romania
   Abstract: The purpose of this paper is to investigate the relationship between financial disclosure of listed Romanian companies and analysts’ forecast ac

   No 21 - March 2011 > FINANCIAL DISCLOSURE OF LISTED ROMANIAN COMPANIES AND ANALYSTS\' FORECAST ACCURACY: AN EXPLORATORY RESEARCH

8. 8. ACCOUNTING REPORTING COMPLEXITY MEASURED BEHAVIORALLY — 23 December 2019

   Authors:   • Dirk Beerbaum, email: Dirk.Beerbaum@aalto.fi, Afiliation: Aalto University School of Business, Helsinki, Finland   • Maciej Piechocki, Afiliation: BearingPoint, Frankfurt, Germany  • Julia M. Puaschunder, email: Julia.Puaschunder@newschool.edu, Afiliation: The New School, Department of Economics, New York, USA
   Abstract: We propose a new measure of accounting reporting complexity (ARC) based on customized extensions XBRL elements in relation to the number of reporti

   No 56 - December 2019 > ACCOUNTING REPORTING COMPLEXITY MEASURED BEHAVIORALLY