The purpose of this paper is to investigate the use of accounting information by Romanian financial analysts with a … Romania, analysts rely more on simple valuation models (such as price multiples) and that accounting variables are perceived …

Researches on accounting history in Romania are sparse and generally overshadowed. The focus of this paper is to show a …

(IFRS) as basis of accounting for the preparation of the individual financial statements. Regulatory reforms were done and … application of IFRS as accounting basis (each transaction or event being recorded following IFRS requirements) immediately after 1 … by publishing two sets of financial statements were considered unanimously benefits of using IFRS as basis of accounting …

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 Timis County. The study shows that the accountants’ perception on …

, and perception of the accounting professionals regarding IFRS for SMEs. The second is to examine the effect of several … factors such as experience, education level, and preparedness of the accounting professionals on their perception of the IFRS … for SMEs. For those purposes, a telephone questionnaire is administered to accounting professionals. The findings of the …

on the accounting figures for the comparative year 2011. Our findings (slight increase of equities, decrease in income … accounting model. …

Intelligent and Expert Business (INTEXP) suggest that members of international accounting firms charge a higher level of audit …