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Disclosure Practices Concerning Consolidated Financial Statemens Of Romanians Groups Of Entites

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  • TIRON TUDOR ADRIANA

Abstract

The main object of this paper is to examine accounting harmonization in a sample of companies with regard to the presentation of consolidated financial statements. The results of the study indicate that listed firms tend to comply with IFRS requirements

Suggested Citation

  • Tiron Tudor Adriana, 2010. "Disclosure Practices Concerning Consolidated Financial Statemens Of Romanians Groups Of Entites," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 601-606, July.
    • Handle: RePEc:ora:journl:v:1:y:2010:i:1:p:601-606
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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n1/094.pdf
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    References listed on IDEAS

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    1. Street, Donna L. & Gray, Sidney J. & Bryant, Stephanie M., 1999. "Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs," The International Journal of Accounting, Elsevier, vol. 34(1), pages 11-48.
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    Cited by:

    1. Adriana Tiron-Tudor & Raluca Valeria Raţiu, 2010. "How Transparent Are Companies Listed On The Bucharest Stock Exchange When Disclose Them Consolidated Financial Statements?," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-17.
    2. Carmen-Alexandra Baltariu & Andreea Cîrstea, 2012. "Harmonization Of Goodwill Reporting Practice In The Consolidated Financial Statements Of Romanian Groups," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-1.

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    More about this item

    Keywords

    disclosure; consolidated financial statements; IFRS;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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