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IMPACT OF IFRS ON ROMANIAN ACCOUNTING AND TAX RULES FOR FIXED TANGIBLES ASSETS
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IMPACT OF IFRS ON ROMANIAN ACCOUNTING AND TAX RULES FOR FIXED TANGIBLES ASSETS (2012)IMPACT OF IFRS ON ROMANIAN ACCOUNTING AND…The context of the possible IFRS for SMES implementation in Romania: an exploratory study (2011)The context of the possible I…Assessing the Impact of Fair‐Value Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach (2011)Assessing the Impact of Fair‐…Accounting Harmonization Measurement: Case of Emerging CEE Countries (2011)Accounting Harmonization Meas…THE ILLUSION OF COMPARABLE EUROPEAN IFRS FINANCIAL STATEMENTS. BELIEFS OF AUDITORS, ANALYSTS AND OTHER USERS (2010)THE ILLUSION OF COMPARABLE EU…International Differences in IFRS Policy Choice (2009)International Differences in …Reevaluation of Revaluations: A Cross‐Country Examination of the Motives and Effects on Future Performance (2007)Reevaluation of Revaluations:…Motives for fixed-asset revaluation: An empirical analysis with Swiss data (2007)Motives for fixed-asset reval…The survival of international differences under IFRS: towards a research agenda (2006)The survival of international…Implementing IFRS from the perspective of EU publicly traded companies (2006)Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)IFRS Adoption and Accounting Quality: A Review (2007)ROMANIAN PROFESSIONAL ACCOUNTANTS PERCEPTION ON THE DIFFERENTIAL FINANCIAL REPORTING FOR SMALL AND MEDIUM -SIZED ENTERPRISES (2012)Preparedness for and perception of IFRS for SMEs: evidence from Turkey (2014)The Political Economy of Convergence: The Case of IFRS for SMEs (2015)The Measurement of Productive Efficiency (1957)Measuring the efficiency of decision making units (1978)Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis (1984)Do ATMs Increase Technical Efficiency of Banks in a Developing Country? Evidence from Indian Banks (2016)Profitability efficiency, marketability efficiency and technology gaps in Taiwan’s banking industry: meta-frontier network data envelopment analysis (2017)Financial reporting quality of financial institutions: Literature review (2022)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Determinants of corporate borrowing (1977)Positive Accounting Theory (1985)Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil (2012)Incentives for fixed asset revaluations: the UK evidence (2012)Fair value accounting for non-current assets and audit fees: Evidence from Australian companies (2014)Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates (1998)An empirical analysis of analysts’ cash flow forecasts (2003)Fair Value Measurement for Long-Lived Operating Assets: Research Evidence (2018)Fair value accounting: Current practice and perspectives for future research (2020)Legal Determinants of External Finance (1997)Law and Finance (1998)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Some obstacles to global financial reporting comparability and convergence at a high level of quality (2007)Different approaches to corporate reporting regulation: How jurisdictions differ and why (2010)International differences in IFRS policy choice: A research note (2010)The Economic Consequences of Increased Disclosure (1999)Empirical research on accounting choice (2001)International Accounting Standards and Accounting Quality (2008)Extending the Classification of European Countries by their IFRS Practices: A Research Note (2015)IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU? (2015)Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices (1998)Differences between domestic accounting standards and IAS: Measurement, determinants and implications (2007)Efectos de la aplicación de IFRS en países menos desarrollados: Revisión de estudios empíricos (2015)The economic implications of corporate financial reporting (2005)Exploring the impact of English-medium instruction on university student academic achievement: The case of accounting (2016)Accounting Standards for European Non-profits. Reasons and Barriers for a Harmonisation Process (2020)
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References

  • 2006The survival of international differences under IFRS: towards a research agenda419 cited
  • 2007Motives for fixed-asset revaluation: An empirical analysis with Swiss data94 cited
  • 2007Reevaluation of Revaluations: A Cross‐Country Examination of the Motives and Effects on Future Performance65 cited
  • 2011Assessing the Impact of Fair‐Value Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach41 cited
  • 2011The context of the possible IFRS for SMES implementation in Romania: an exploratory study38 cited
  • 2009International Differences in IFRS Policy Choice34 cited
  • 2010THE ILLUSION OF COMPARABLE EUROPEAN IFRS FINANCIAL STATEMENTS. BELIEFS OF AUDITORS, ANALYSTS AND OTHER USERS16 cited
  • 2011Accounting Harmonization Measurement: Case of Emerging CEE Countries13 cited

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