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pro vyhledávání: '"Mădălina Maria Gîrbină"'
The IFRS for Small and Medium-sized Entities (SMEs) was issued in July 2009 and currently regulators are considering various implementation strategies of this standard. Romania is a member of the European Union since 2007, thus accounting regulations
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https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6197562a4ba1ce121db86cfa19b7fc79
After the accounting scandals and the financial crisis, regulators have stressed the need for more financial experts on boards. Several studies conducted in countries with developed capital markets report positive effects of board financial competenc
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https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3807a8bb843a3cf219a1da95ce18d693
Professions are concerned about the public image they have, and this public image is represented by stereotypes. Research is needed to understand how accountants are perceived by different actors in the society in different contexts, which would allo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::16a86b1e57e72c54cdd6e3b31f2a5551