Previous studies on companies listed on the Bucharest Stock Exchange (BSE) revealed that most of these entities do not meet the new corporate governance requirements about independent directors, Audit Committee members and the general recommendations of transparency. Companies that apply a lower...

Within this study, we have focused on factors related to the entity, such as the internal characteristics, consisting mainly in how the entity is managed, in order to identify the existence of certain associations between the characteristics of corporate governance and the existence of...

This study is an empirical research that aims to investigate what the labour market for the financial-accounting segment in Romania require in terms of professional and personal skills developed within the accounting education curriculum in the Romanian universities. Also, we investigate if the...

This paper investigates a range of approaches toward developing a Knowledge Management (KM) strategy according to the organizational vision of Romanian companies. Focused on issues which Romanian organizations face with respect to KM, this article centers on how the implementation of KM can be...

The purpose of this paper is to investigate the accountants' perceptions as providers of accounting information, regarding the status of the management accounting in the Romanian business environment. In this respect we conducted a questionnaire-based study among accounting professionals from...

The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is adopted by Turkey in November 2010. Turkey initially decided to apply IFRS for SMEs starting from 2013, but recently postponed application to 2014. This research has two primary purposes. The...

The European Commission has required the adoption of IFRS in order to harmonize financial reporting standards for European listed companies as of 1 January 2005. Adoption of IFRS by European Union has made IFRS the most widely accepted financial reporting standards in the world. Turkey, having...