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The Recent Romanian Accounting Reforms: Another Case of Cultural Intrusion?
8 references·1 citing·40 second hop
The Recent Romanian Accounting Reforms: Another Case of Cultural Intrusion? (2001)The Recent Romanian Accounting Reforms: A…Accounting in Organizations and Society (2020)Accounting in Organizations a…Towards a General Model of the Reasons for International Differences in Financial Reporting (1998)Towards a General Model of th…International accounting (1998)International accountingThe very idea of classification in international accounting (1995)The very idea of classificati…The evolution of the Romanian and Russian accounting charts after the collapse of the communist system∗ (1995)The evolution of the Romanian…A theory of European accounting development applied to accounting change in contemporary Poland (1995)A theory of European accounti…Origins of the Plan Comptable Général: A Study in Cultural Intrusion and Reaction (1990)Origins of the Plan Comptable…International accounting (1967)International accountingIs SMEs accounting influenced by taxation? Some empirical evidence from Romania (2012)Is SMEs accounting influenced…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Culture's Consequences: International Differences in Work-Related Values. (1983)Legal Determinants of External Finance (1997)The determinants of Internet financial reporting (2002)An Empirical Analysis of Triple Bottom‐Line Reporting and its Determinants: Evidence from the United States and Japan (2007)Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany (2008)The Social System (1951)Philosophical Investigations. (1954)Looking forward to the past (2000)On accounting classification and the international harmonisation debate (2003)On the myth of “Anglo-Saxon” financial accounting: a comment (2003)Culture's Consequences (2018)Organized Business in France. (1958)The New Order and the French Economy (1972)Vichy France: Old Guard and New Order, 1940-1944. (1973)HISTORIOGRAPHY, CAUSALITY, AND POSITIONING: AN UNSYSTEMATIC VIEW OF ACCOUNTING HISTORY (1999)The Impact of Tax Rules on Financial Reporting in Germany, France, and the UK (1999)Du commissariat aux comptes à l'audit (2003)The Theory of Social and Economic Organization. (1948)Economic Backwardness in Historical Perspective. (1963)The development of the role of the statutory audit in the transitional Polish economy (1998)A Diffusion-Contingency Model for Government Accounting Innovations (2001)Accounting in Ukraine since independence:Real politik, problems and prospects (2005)Nations and Nationalism since 1780 (2012)Earnings Management During Import Relief Investigations (1991)Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey (2004)An unintended consequence of book-tax conformity: A loss of earnings informativeness (2008)Implementing IFRS for SMEs: Challenges for Developing Economies (2015)The adoption of international accounting standards by small and closely held companies: evidence from Bahrain (2002)Motives for fixed-asset revaluation: An empirical analysis with Swiss data (2007)A critique of Gray's framework on accounting values using Germany as a case study (2010)Cash Versus Accrual Accounting in Public Sector (2006)How IFRS Contribute to the Financialization of Capitalism (2016)The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation (2016)Corporate Social Reporting: A Rebuttal of Legitimacy Theory (1989)Completing the Practice Turn in Strategy Research (2006)Institutional Entrepreneurship In Mature Fields: The Big Five Accounting Firms (2006)Financial disclosure levels and foreign stock exchange listing decisions (1992)Accounting classification and the international harmonisation debate — an empirical investigation (2001)The Value Relevance of Accounting Income Reported by DAX‐30 German Companies (2007)
this work references cited by second hop

References

  • 2020Accounting in Organizations and Society646 cited
  • 1998Towards a General Model of the Reasons for International Differences in Financial Reporting644 cited
  • 1967International accounting186 cited
  • 1998International accounting120 cited
  • 1995The very idea of classification in international accounting60 cited
  • 1990Origins of the Plan Comptable Général: A Study in Cultural Intrusion and Reaction48 cited
  • 1995The evolution of the Romanian and Russian accounting charts after the collapse of the communist system∗46 cited
  • 1995A theory of European accounting development applied to accounting change in contemporary Poland30 cited

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  • 2012Is SMEs accounting influenced by taxation? Some empirical evidence from Romania17 cited

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