Burca, Valentin; Cilan, Teodor-Florin - In: Annals of the University of Petrosani, Economics 13 (2013) 1, pp. 35-48
Discussions on the determinants of current developments in financial reporting matters drew a tendency to heterogenize the structure of financial accounting information demand, especially from external users. The success of the current accounting convergence process depends on the degree of...
