Financial Reporting, between Common Sense and Legal Standards [Raportarea financiară, între bun simţ şi normare juridică]
AbstractThe present�essay�outlines�the defining features of the capitalist system, the evolution of the Western political models during history and the way these have reflected in the business and financial reporting models.�The differences between the Anglo-Saxon business model and the continental model are detailed,�the advantages and disadvantages of both models being biefly assessed.
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Bibliographic InfoArticle provided by Romanian Society for Economic Science, Revista OEconomica in its journal Revista OEconomica 01/2013.
Volume (Year): (2013)
Issue (Month): 01 (March)
capitalism; culture; business models; economic crisis; regulatory systems; financial reporting;
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