Dima, Bogdan; Dima, Ştefana Maria; Năchescu, Miruna; … - In: Journal of accounting & management information systems … 14 (2015) 4, pp. 627-654
Since the concept of professional judgment is at the core of principles-based financial reporting, the present article analyses the connection between professional autonomy (including as component professional judgment) and International Financial Reporting Standards (IFRSs) adoption. Thus, we...