Deaconu, Adela; Cuzdriorean, Dan Dacian - In: Journal of Accounting in Emerging Economies 6 (2016) 3, pp. 206-231
the magnitude of state influence in Romania, an emerging context. Design/methodology/approach – This research integrates …-communist stage, the state holds the second position in terms of values of stakeholder attributes, after the shareholders. Practical … that one of the factors of state influence in accounting is the tax-accounting linkage who is still occurs in this context …