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Romania : Accounting and Auditing
World Bank - 2013
Financial reporting and auditing requirements in Romania are currently in transition, from compliance with national … standards, to compliance with International Accounting Standards (IAS), International Standards on Auditing (ISA), and the … European Union (EU) Directives. Romania's legal framework seeks to attain maximum compliance with the EU Fourth and Seventh …
Persistent link: https://www.econbiz.de/10012559395
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How Does Financial Reporting Regulation Affect Firms’ Banking?
Breuer, Matthias - 2018
We examine the effects of financial reporting regulation on firms' banking. Exploiting discontinuous public disclosure and auditing requirements assigned to otherwise similar small and medium-sized private firms, we document that financial reporting regulation reduces firms' reliance on...
Persistent link: https://www.econbiz.de/10012937111
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Institutions and accounting standard transformation : observations from Japan
Urasaki, Naohiro - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 51-64
This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces … behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by … the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The …
Persistent link: https://www.econbiz.de/10011826025
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From fragility to resilience : how prepared was the Romanian business environment to face the COVID-19 crisis?
Demyen, Suzana - In: Journal of risk and financial management : JRFM 15 (2022) 2, pp. 1-17
The issue of business resilience is a topical one, in the context of which a large number of the companies on the market have faced many challenges in the last two years, raising the issue of market survival. But was the Romanian business environment ready to face the COVID-19 crisis? How...
Persistent link: https://www.econbiz.de/10012820851
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The role of SMEs in assessing the contribution of entrepreneurship to GDP in the Romanian business environment
Armeanu, Dan; Istudor, Nicolae; Lache, Leonard - In: Amfiteatru economic : an economic and business research … 17 (2015) 38, pp. 195-211
contribution to GDP. This study aims at assessing the contribution of entrepreneurship, through its SME segment, to Romania's GDP … economic recession. As a distinctive and dynamic component of Romanian entrepreneurship, the SME segment has a significant …
Persistent link: https://www.econbiz.de/10011820180
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Fine artists' entrepreneurial business environment
Thom, Marco - 2016
This paper aims to illustrate the working and business environment of professional fine artists and to identify the factors to successfully make a living in the arts as both market challenges and success factors have not yet been clearly identified in literature. The identification of artists'...
Persistent link: https://www.econbiz.de/10011557769
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The influence of some factors of competitiveness on business risks
Dvorský, Ján; Kliestik, Tomas; Cepel, Martin; Strnad, … - In: Journal of business economics and management 21 (2020) 5, pp. 1451-1465
The impact of significant competition factors on the riskiness of business risk in the SMEs sector in the Czech Republic and Slovak Republic. The empirical research was constructed on the basis a questionnaire. The attitudes from 641 entrepreneurs from two countries were collected during the...
Persistent link: https://www.econbiz.de/10012271872
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Business environment : the case of Western Balkan Countries
Džafić, Zijad - In: Economic review : journal of economics & business 12 (2014) 2, pp. 73-89
This paper investigates and compares development of the Entrepreneurship and Small and Medium-sized Enterprises (SMEs) sector and different obstacles for development of this sector in the Western Balkan countries (WBCs). Many evidence from the countries of central Europe show that the...
Persistent link: https://www.econbiz.de/10012011288
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How important is the business environment for the performance of enterprises? : case study of selected European countries
Valaskova, Katarina; Gajdosikova, Dominika; Kramarić, … - In: Central European business review : CEBR 11 (2022) 4, pp. 85-110
Persistent link: https://www.econbiz.de/10013457320
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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff …
Persistent link: https://www.econbiz.de/10011456356