Transparency and quality of financial disclosures. The case of Romanian listed companies

Autor: Nadia Albu, Catalin Nicolae Albu, Liliana Geanina Vasile, Ruxandra Mateescu

Publikováno v: Zeszyty Teoretyczne Rachunkowości, Vol 2014, Iss 875571, Pp 7-24 (2014)

This paper addresses the transparency and the quality of financial disclosures of listed entities in the case of an emerging economy (i.e. Romania), in order to shed some light on the particular local context of the country and its impact on accounti

Externí odkaz: https://doaj.org/article/0213d9ad0bbc42cba7bceecc41f72715

The Westernisation of a financial reporting enforcement system in an emerging economy

Autor: Sebastian Hoffmann, Nadia Albu, Catalin Nicolae Albu

Publikováno v: Albu, C N, Albu, N & Hoffmann, S 2021, ' The Westernisation of a financial reporting enforcement system in an emerging economy ', Accounting and Business Research, vol. 51, no. 3, pp. 271-297 . https://doi.org/10.1080/00014788.2020.1826897

Building on semi-structured interviews and publicly available documents in the realm of accounting, auditing and capital market regulation in Romania, this paper reviews and reflects on the prerequisites for, and conditions affecting the development

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7234197f80fa5f4ce962445f7b03a9ef
https://doi.org/10.1080/00014788.2020.1826897

Dealing with the visibility created by accounting numbers – A case study of cost accounting translation in a transitional economy

Autor: Catalin Nicolae Albu, Nadia Albu, Mathew Tsamenyi, Flavius Andrei Guinea

Publikováno v: Journal of Accounting in Emerging Economies. 10:277-303

PurposeThis paper investigates the process of translating a costing tool into operational use in the context of a transitional (post-communist) economy, where local institutions challenge the rationality of western methods.Design/methodology/approach

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::4c98e85b6a696fea6b10430590bfd626
https://doi.org/10.1108/jaee-02-2018-0015

Types of Intellectual Capital Employed in Bioeconomic Projects – A Longitudinal Case Study

Autor: Nadia Albu, Dragos Andrei Stoica, Catalin-Nicolae Albu, Maria-Silvia Săndulescu

Publikováno v: Amfiteatru Economic, Vol 20, Iss 49, Pp 667-683 (2018)

In this paper we investigate the existence and evolution of bioeconomic projects of OMV Group, a major global player in the oil and gas industry. We further study the intellectual capital components utilized by OMV Group in supporting these bioeconom

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9ef98ad971ce5845166cdcdf8861ea6b
http://www.amfiteatrueconomic.ro/temp/Article_2748.pdf

Editorial. Small and Medium-sized Entities Reporting in Central and Eastern Europe

Autor: Karol Marek Klimczak, Catalin Nicolae Albu

Publikováno v: Journal of Accounting and Management Information Systems. 16:221-228

This special issue of the journal of Accounting and Management Information Systems groups recent research into reporting by Small and Medium-sized Entities (SMEs) in four countries of Central and Eastern Europe (CEE), namely Poland, Romania, Slovenia

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::1d32b49c0702eec213198694a5aad8fe
https://doi.org/10.24818/jamis.2017.02001