The paper presents main aspects about external influences in Romanian accounting reform. Romanian accounting reform … change old accounting system with a new one takes over from french. This passage to french accounting system makes in many … International Accounting Standard …

Proper monetary accounting rules are: (1) Central Banks should conform to the practice of the US Federal Reserve to …

promising ones. To do so, I applied the Business Cycle Accounting procedure developed by V V Chari, Ellen R McGrattan and …

irreversible and highly interest processes for the accounting profession, and the reform of the Romanian Accounting Regulation was … Accounting Standards. Our intention is to stimulate and create awareness among stakeholder groups in Romania on the competence …-based approach to professional accounting education. In this paper, we presents a competency-based approach for accounting education …

Using ‘business cycle accounting’ (BCA), Chari, Kehoe and McGrattan (2006) (CKM) conclude that models of financial …

argued that greater support from the accounting profession and regulators is required to raise XBRL awareness and speed the …

between our proxy of earnings quality and liquidity after controlling the stock exchange, size, returns of the equity and … spread components. This result supports theoretical models predicting that more quality of financial and accounting …

study, Moving Window Spectral (MWS) analysis, a frequency domain approach, is applied to accounting time series data for the … aggregate data on a firm-by-firm basis. In addition, our results outperform the results previously reported in the accounting … literature. This research provides insight into the properties of accounting time series data not possible from a strictly time …