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The context of the possible IFRS for SMES implementation in Romania: an exploratory study
13 references·5 citing·46 second hop
The context of the possible IFRS for SMES implementation in Romania: an exploratory study (2011)The context of the possible IFRS for SMES…The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidence (2007)The preparedness of companies…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS) (2007)An Empirical Evaluation of th…Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)Adoption of IFRS in Spain: Ef…Micro-Entity Financial Reporting: Perspectives of Preparers and Users (2006)Micro-Entity Financial Report…International Accounting Regulation and IFRS Implementation in Europe and Beyond – Experiences with First-time Adoption in Europe (2006)International Accounting Regu…Implications of the ‘IAS Regulation’ for Research into the International Differences in Accounting Systems (2006)Implications of the ‘IAS Regu…Implementing IFRS from the perspective of EU publicly traded companies (2006)Implementing IFRS from the pe…The introduction of International Accounting Standards in Europe: Implications for international convergence (2005)The introduction of Internati…International Financial Reporting Convergence: Evidence from Three Continental European Countries (2005)International Financial Repor…Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge (2005)Convergence and the Implement…Implementing IFRS: A Case Study of the Czech Republic (2004)Implementing IFRS: A Case Stu…Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey (2004)Convergence with IFRS in an e…Does the implementation of IFRS improve transparency regarding the company's financial conditions?: evidence from an emerging market (2022)Does the implementation of IF…Adoption process of IFRS for SMEs in Turkey: Insights from academics and accountants (2017)Adoption process of IFRS for …The Political Economy of Convergence: The Case of IFRS for SMEs (2015)The Political Economy of Conv…Preparedness for and perception of IFRS for SMEs: evidence from Turkey (2014)Preparedness for and percepti…ROMANIAN PROFESSIONAL ACCOUNTANTS PERCEPTION ON THE DIFFERENTIAL FINANCIAL REPORTING FOR SMALL AND MEDIUM -SIZED ENTERPRISES (2012)ROMANIAN PROFESSIONAL ACCOUNT…Relevance Lost: The Rise and Fall of Management Accounting (1987)The impact of IFRS adoption on the value relevance of book value and earnings (2011)How Much Does IFRS Cost? 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Preliminary Evidence (2011)Mandatory IFRS reporting and changes in enforcement (2013)Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault (2006)The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010)International Accounting Standards Board (IASB) (2011)Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive (2017)The Relative Informativeness of Accounting Disclosures in Different Countries (1993)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Earnings management under German GAAP versus IFRS (2005)Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK (2009)Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe (2010)Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences? (2011)A content analysis of the comment letters to the FASB and IASB: Accounting for contingencies (2013)Tracing the future of reporting in the public sector: introducing integrated popular reporting (2015)Compliance with IFRS mandatory disclosure requirements: A structured literature review (2020)
this work references cited by second hop

References

  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2007Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting439 cited
  • 2006Implementing IFRS from the perspective of EU publicly traded companies363 cited
  • 2005The introduction of International Accounting Standards in Europe: Implications for international convergence353 cited
  • 2004Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey278 cited
  • 2005International Financial Reporting Convergence: Evidence from Three Continental European Countries148 cited
  • 2006International Accounting Regulation and IFRS Implementation in Europe and Beyond – Experiences with First-time Adoption in Europe144 cited
  • 2004Implementing IFRS: A Case Study of the Czech Republic101 cited
  • 2007The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidence87 cited
  • 2005Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge81 cited
  • 2006Implications of the ‘IAS Regulation’ for Research into the International Differences in Accounting Systems70 cited
  • 2007An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS)65 cited
  • 2006Micro-Entity Financial Reporting: Perspectives of Preparers and Users40 cited

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Cited by

  • 2014Preparedness for and perception of IFRS for SMEs: evidence from Turkey29 cited
  • 2015The Political Economy of Convergence: The Case of IFRS for SMEs25 cited
  • 2012ROMANIAN PROFESSIONAL ACCOUNTANTS PERCEPTION ON THE DIFFERENTIAL FINANCIAL REPORTING FOR SMALL AND MEDIUM -SIZED ENTERPRISES19 cited
  • 2017Adoption process of IFRS for SMEs in Turkey: Insights from academics and accountants17 cited
  • 2022Does the implementation of IFRS improve transparency regarding the company's financial conditions?: evidence from an emerging market15 cited