Ionascu, Mihaela; Ionascu, Ion; Sacarin, Marian; Minu, … - In: Journal of Accounting and Management Information Systems 13 (2014) 2, pp. 311-350
investigating the impact of IFRS adoption in Romania is in its incipient stage, mainly consisting of studies of perception (of … consequences of IFRS implementation. However, results obtained so far show that the Romanian economic environment is to a certain … degree open to IFRS and optimistic about their potential, although there are compliance issues and institutional factors that …