This paper aims to assess the extent to which Romanian SMEs are prepared for the transition to IFRS standards. A quantitative survey addressed to the practitioners and accountants in the small and medium enterprises from the western area of Romania is made in order to establish the degree of...

Corporate disclosure is critical for the functioning of an efficient capital market (Healy & Palepu, 2001) and investor relations has more and more importance in comunication between company and its investors. In recent years many publicly traded companies use internet as a new channel to inform...

During the last decade the public sector has been affected by the introduction of significant reforms in the public accounting system in the international context. During the reform process different countries have put into practice numerous intermediate variants between the extremes of cash and...