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1. PARTICULARITIES OF THE FINANCIAL ACCOUNTING ACTIVITY IN ECONOMIC ORGANIZATIONS — 29 March 2022
Authors: • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania • Viorica NEACȘU (BURCEA), email: viorica.burcea@yahoo.com, Afiliation: Valahia University of Targoviste, Romania • Silvia MINCIUNĂ, email: silviaminciuna@yahoo.com, Afiliation: Valahia University of Targoviste, Romania
Abstract: Financial-accounting activity is the instrument within an organization that seeks economic, financial, and asset management. It is important because oNo 65 - March 2022 > PARTICULARITIES OF THE FINANCIAL ACCOUNTING ACTIVITY IN ECONOMIC ORGANIZATIONS
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2. 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 accuracyNo 28 - December 2012 > IFRS ADOPTION AND ANALYSTS FORECASTS ACCURACY IN ROMANIA: A CASE STUDY
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3. 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 reportiNo 56 - December 2019 > ACCOUNTING REPORTING COMPLEXITY MEASURED BEHAVIORALLY