Girbina, Madalina; Minu, Mihaela; Bunea, Stefan; … - In: Journal of Accounting and Management Information … 11 (2012) 2, pp. 191-208
banks prepared to face the transition process. In this context, the aim of our study is to investigate, the perceptions of … the main actors from banks (responsible with the transition process) on the cost and benefits involved by the use of IFRS … as reporting standards (implementation strategy used by some banks before 2012) and on the peculiarities related to the …