References
- Albu N, A. N. (2021). The Westernisation of a financial reporting enforcement system in an emerging economy. . Accounting and Business Research, 51(3), 271-297.
- Albu N., A. C. (2017). Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities. Accounting in Europe, 14(3), 249-260.
- Albu, N., & al., e. (2011). A story about IAS/IFRS implementation in Romania. Journal of Accounting in Emerging Economies, 76-100.
- Albu, N., & Albu, C. N. (2014). Transparency and quality of financial disclosures. The case of Romanian listed companies. Zeszyty Teoretyczne Rachunkowości, 7-24.
- Armitstead, L. (2013). The Telegraph. Retrieved from IFRS is illegal, investors claim: http://www.telegraph.co.uk/finance/newsbysector/banksandfinance/10130671/IFRS-is-illegal-investors-claim.html
- Artene, A. B. (2020). Non-financial information disclosures and environmental protection— evidence from Romania and Greece. Forests,, 814.
- Bartov, E. G. (2005). Comparative value relevance among German, U.S., and international accounting standards: A German stock market perspective. Journal of Accounting, Auditing and Finance, 20(2), 95-119.
- Bassemir, M., & Novotny‐Farkas, Z. (2018). IFRS adoption, reporting incentives and financial reporting quality in private firms. Journal of Business Finance & Accounting, 45(7-8), 759-796.
- Berle, A. M. (1932). The Modern Corporation and Private Property. London: Transaction Publishers.
- Burlaud, A. &. (2015). Non financial information: a European perspective. Audit Financiar, 50-78.
- Busco, C. F. (2013). Redefining Corporate Accountability through Integrated reporting. What happens when values and value creations meet? Strategic Finance, 33-41.
- Cerqueira, A. &. (2014). Financial reporting quality and information asymmetry in Europe. British Accounting Review, 32-51.
- Chambers, R. J. (1955). Blueprint for a Theory of Accounting. Accounting Research, 17-25.
- Charreaux, G. (2009). Gouvernement d'entreprise et comptabilité. Encyclopédie de Comptabilité, Contrôle de Gestion et Audit, 861-875.
- Christensen, H. B., & Nikolaev, V. V. (2013). Does fair value accounting for non-financial assets pass the market test? Review of Accounting Studies, 734–775.
- Christensen, H. B., Lee, E., & Walker, M. &. (2015). Incentives or standards: What determines accounting quality changes around IFRS adoption? European Accounting Review, 31-61.
- cited by Gaffikin, M. J. (2003). The a priori Wars: The Modernisation of Accounting Thought. Accounting Forum, 291-311.
- Colasse, B. (2006). Projet de rapport du groupe "Cadre conceptuel". Conseil National de la Comptabilité, 6-130.
- Colasse, B. (2009). La normalisation comptable internationale face à la crise. Revue d’Économe Financière, 387-399.
- Corlett, T. (1996). Sampling errors in practice. Market Research Society. Journal.,, 1-10. Market Research Society Journal, 38(4), 1-10.
- Dang, C. L. (2018). Measuring firm size in empirical corporate finance. Journal of Banking & Finance, 159-176.
- Deegan, C., & Unerman, J. (2011). Financial Accounting Theory: European Edition. UK: McGraw-Hill Higher Education.
- Dyckman, T., & Zeff, S. A. (1984). Two Decades of the Journal of Accounting Research. Journal of Accounting Research, 225-299.
- Gad, J. (2020). The association between disclosures on control system over financial reporting and mechanisms of corporate governance: Empirical evidence from Germany and Poland. International Journal of Management and Economics, AP.
- Gajevszky, A. (2015). Assessing Financial Reporting Quality: Evidence from Romania. Audit Financiar, 13(121).
- Gibbins, M., Richardson, A., & Waterhouse, J. (1990). Gibbins, M., Richardson, A., Waterhouse, J. (1990) "The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes", Journal of Accounting Research, Vol. 28, nr. 1, pp.121-143. Journal of Accounting Research, 28, 121-143.
- Gilson, R. J. (2003). Engineering a venture capital market: lessons from the American experience. Stanford Law Review, 1067-1103.
- Gilson, R. J. (2003). Engineering a venture capital market: lessons from the American experience. Stanford Law Review, 1067-1103.
- Grenier, C. J. (2007). Recherche sur le contenu et recherché sur le processus. Paris: Dunod.
- Haller, A., Ernstberger, J., & Froschhammer, M. (2009). Implications of the mandatory transition from national GAAP to IFRS—Empirical evidence from Germany. Advances in Accounting,, 25(2), 226-236.
- Hertog, J. A. (2003). Public and private interests in regulation: essays in the law and economics of regulation. Netherlands: Utrecht University Press.
- Hill, C. W. (1992). Stakeholder-Agency Theory. Journal of Management Studies, 131-154.
- Hoarau, C. (2008). Analyse et evaluation financieres des entreprises et des groupes. Paris: Ed. Vuibert.
- Holthausen, R. W. (2000). The relevance of the value relevance literature for financial accounting standard setting. Journal of Accounting and Economics, 70-90.
- IASB. (2018). Conceptual Framework for Financial Reporting. IASB.
- IFRS. (2000). About the IFRS Foundation and the IASB. Retrieved from ifrs.org: http://www.ifrs.org/The-organisation/Pages/IFRS-Foundation-and-the-IASB.aspx
- IFRS. (2021). IFRS. Retrieved from www.ifrs.org
- Ionaşcu I, I. M. (2011). Determinants and consequences of IFRS adoption: perspectives on the Romanian institutional factors. Audit Financiar, 33–41.
- Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 305-360.
- Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 305-360.
- Leukhardt, L., Charifzadeh, M., & Diefenbach, F. (2022). Does integrated reporting quality matter to capital markets? Empirical evidence from voluntary adopters. 1482-1494. Corporate social responsibility and environmental management, 29(5), 1482-1494
- Mărcuș, C. (2012). Interacțiunea dintre contabilitate și crizele economice – o analiză a reglementărilor contabile. Universitatea Babeș Bolyai, Facultatea de Științe Economice și Gestiunea Afacerilor.
- Margulescu, E. (2009). Efectele globalizarii asupra activitatii companiilor transnationale. Bucuresti: Teza de doctorat susținută în cadrul Academiei de Studii Economice, specializarea Relatii Economice Internationale.
- Mateş, D. V. (2011). Abordări ale aspectelor conceptuale privind rolul informaţional al situaţiilor financiare. Studia Universitatis “Vasile Goldiş”, Seria Ştiinţe Economice, 597-603.
- Miah, S. G. (2019). Methodologies for designing healthcare analytics solutions: A literature analysis. Health Informatics Journal,. doi:https://doi.org/10.1177/1460458219895386
- Moser, C. A. (1953). An experimental study of quota sampling. Journal of the Royal Statistical Society. Series A (General),, 349-405.
- Mueller, F. (1994). Societal effect, organizational effect and globalization. Organization Studies, 15(3), 407-428.
- Naciri, A. (2020). Nouvelle méthode d'interprétation des états financiers: une approche socio-économique. . France: PUQ.
- Ombati, R., & Shukla, A. (2018). Analyzing the problems with the current adoption of IFRS in the companies among India, China, Germany, Russia and Kenya. Accounting, 29-40.
- Peyrard, J. M.-A. (1988). Gestion et decisions financieres avec LOTUS 1.2.3. Paris: Vuibert-Vermette.
- Pilcher, R., & Dean, G. (2009). Implementing IFRS in local government: value adding or aditional pain? . Qualitative research in Accounting & Management, vol. 6, nr. 3.
- Pirveli, E. (2015). Financial Statement Quality: First Evidence from the Georgian Stock Exchange. Germany: Shaker Verlag.
- Pirveli, E., & Zimmermann, J. (2019). Do wealthy economies have better accounting quality? International Evidence. The Journal of Corporate Accounting & Finance, 92-110. doi:https://doi.org/10.1002/jcaf.22382
- Pirveli, E., Koiava, N., & Petriashvili, D. (2018). Are Wealthy Economies Expected to Have Better Accounting Quality? Hypothesis Development. International Journal of Business and Social Science, 9(6), 68-77.
- Platet – Pierrot, F. (2010, january 01). L’information financière à la lumière d’un changement de cadre conceptuel comptable: Étude du message du Président des sociétés cotées françaises. Retrieved from Archive: http://tel.archives-ouvertes.fr/tel-00480501/
- PriceWaterHouseCoopers. (2006, January 01). IFRS: The European investors’ view. Retrieved from PriceWaterHouseCoopers: www.pwc.com
- Reports, A. -C. (1977). Statement on Accounting Theory and Theory Acceptance. USA: American Accounting Association.
- Sledge, S. (2006). Does globalization affect multinational corporation performance? Evidence from developed and developing countries. Journal of Transnational Management, 2, 77-95. Retrieved from
- Button, A., “The Effects of Globalization on Multinational Corporations” – disponibil accesat 16.04.2013: http://www.ehow.com/info_8229550_effects-globalization-multinational-corporations.html
- Taylor, D. (2009). Costs-benefits of adoption of IFRSs in countries with different harmonizations histories. Asian Review of Accounting,, vol. 17, nr. 1.
- Thomas, P. (2011, January 01). Évolution de l’analyse financière : de la discipline au métier. Retrieved 2021, from Revue du Banque: http://www.revue-banque.fr/banqueinvestissement-marches-gestion-actifs/article/evolution-analyse-financiere-discipline-au-meti
- Tobin, J. (1998). Financial Globalization: Can National Currencies Survive?" 1188. Cowles Foundation Discussion Papers, 1188.
- Todea, N. C. (2011). Relevanţa informaţiilor financiar-contabile în situaţii de criză. Audit Financiar, 23-32.
- Tsoncheva, G. (2014). Measuring and assessing the quality and usefulness of accounting information. Journal of the University of Economics—Varna, 52-64.
- Van Schalkwyk, H. D., & Groenewald, J. A. (1993). Solvency, entrepreneurial action and the economic environment: Lessons from the recent past. Agrekon, 32(4), 270-275.
- Vasilopoulou, S., & Talving, L. (2020). Poor versus rich countries: a gap in public attitudes towards fiscal solidarity in the EU. . West European Politics, 43(4), 919-943.
- Vernimmen, P. Q. (2021). Finance d'entreprise. Paris: Dalloz.
- Watts, R. L. (1977). Corporate Financial Statements, a product of the market and political processes. Australian Journal of Management, 53-71.
- Wiehle, U. (2005). Top 100 IFRS Financial Ratios. Retrieved from Cometis publishing G: http://www2.ciando.com/img/books/extract/3942908239_lp.pdf
- Zahid, R. A., Țaran, A., & Simga-Mugan, F. C. (2018). Cultural values and financial reporting practices: contemporary tendencies in Eastern European countries. Eastern Journal of European Studies, 2, 89-100.
- Zeff, S. A. (2013). The objectives of financial reporting: a historical survey and analysis. . Accounting and Business Research, 43(4), 262-327.