Accounting is an important factor in recent transformations in the management of economic life in Romania. A marked … convergence between private and public sector philosophies of administration has occurred and accounting has given operational … substance to ideals of „efficiency”, „value for money”, „competitiveness” and „accountability”. Accounting increasingly shapes …

operations of the respective entities. A question is naturally born. If both the accounting and the reports are according to …

main elements of the Germany system and a survey of extant empirical accounting research generally support these arguments. …This chapter analyzes the role of financial accounting in the German financial system. It starts from the common … perception that German accounting is rather uninformative. This characterization is appropriate from the perspective of an arms …

Purpose – This paper aims to compare the quality of financial reporting (or accounting quality) of firms cross …-listed in Germany and the United Kingdom relative to domestic firms that are not cross-listed in Germany and the United Kingdom … association with accounting data. Accounting quality is associated with less earnings management, more timely loss recognition and …

about the usefulness of international accounting data and about the adoption effects of a change to such accounting …