International Financial Reporting Standards in an Emerging Economy: Lessons from Romania

Nadia Albu · Cătălin Nicolae Albu

91 citations0/0 files storedAustralian Accounting Review

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

International Financial Reporting Standards (IFRS) are a reference point for the modernisation of accounting models in emerging economies. Previous literature documents a diverse IFRS experience, especially among emerging economies. The IFRS implementation strategy and local institutional characteristics shape the way in which the standards are used in practice. We use the Romanian case to illustrate the effect of various contextual factors, some historical, on the process and outcomes of IFRS implementation. We show that IFRS implementation can follow a different pattern in emerging economies.

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References

2006Implementing IFRS from the perspective of EU publicly traded companies 2006An analysis of the factors affecting the adoption of international accounting standards by developing countries 2004Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey 2005The adoption of international accounting standards in Bangladesh 2000The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe 2011International Financial Reporting Standards: what are the benefits?2011IFRS Practices and the Persistence of Accounting System Classification 2010The value relevance of earnings in a transition economy: The case of Romania

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2017IFRS Adoption in Emerging Markets: The Case of Jordan 2012Some Implications of IFRS Adoption for Accounting Education 2017Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda 2020Institutional factors and the impact of international financial reporting standards: the Central and Eastern European experience

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