ACCRUALS EARNINGS MANAGEMENT IN EMERGING MARKETS UNDER THE TRANSITION TO IFRS: THE CASE OF ROMANIAN LISTED COMPANIES.

Autor: Istrate, Costel¹ istrate@uaic.ro, Eugenia, Iuliana² iuliag@uaic.ro, Carp, Mihai¹ mihai.carp@feaa.uaic.ro, Bogdan Robu, Ioan¹ bogdan.robu@feaa.uaic.ro, Pavaloaia, Leontina³ betianu@uaic.ro

Publikováno v: Transformations in Business & Economics. 2015, Vol. 14 Issue 2A, p393-411. 19p. 8 Charts.

THE COUNTRY RISK INFLUENCE ON ACCOUNTING QUALITY IN THE CASE OF ROMANIAN LISTED COMPANIES.

Autor: Bogdan Robu, Ioan, Carp, Mihai, Popescu, Cristian C., Pavaloaia, Leontina, Istrate, Costel, Eugenia, Iuliana

Publikováno v: Transformations in Business & Economics; 2016, Vol. 15 Issue 3C, p597-616, 20p, 1 Diagram, 7 Charts