Tabara, Neculai; Rusu, Alina - In: EuroEconomica (2011) 29, pp. 16-22
The financial crisis prompted some players to denounce the role of financial markets "fair value accounting" required by the accounting rules used by the major listed companies in the world, U.S. GAAPs in the U.S. and IFRSs in Europe. This paper is related to the link between accounting and the...