MEASURING THE EFFECTS OF IFRS ADOPTION IN ROMANIA ON THEVALUE RELEVANCE OF ACCOUNTING DATA

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Irina-Doina Pascan;
(2014)
  • Journal: Annales Universitatis Apulensis Series Oeconomica,volume 2,issue 16,pages24-24
  • Subject: IFRS, accounting quality, value relevance, Romanian listed entities, Bucharest Stock Exchange
    • jel: jel:M

In Romania, the entities listed on a regulated market must prepare their individualfinancial statements in accordance with the International Financial Reporting Standards (IFRS)starting with the financial year 2012. Since the IFRSs are considered high-quality accounting... View more
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