Nitu, Ion; Nitu, Alin Eduard; Paicu, Eliza - In: Theoretical and Applied Economics 10(527) (2008) 10(527), pp. 71-86
The aim of the new Basel II and IFRS approaches is to make the operations of financial institutions more transparent and thus to create a better basis for the market participants and supervisory authorities to acquire information and make decisions. In the banking sector, a continuous debate is...