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Study Concerning The Differences Between The Fourth Directive And Accounting Standards From Romania



    () (Universitatea din Bacau, Facultatea de Stiinte Economice)


    () (Universitatea din Bacau, Facultatea de Stiinte Economice)


The normative reference for accounting is, in Europe, the 4th Directive on the annual accounts of certain type of companies (78/660/EEC), issued in 1978 and revised in 2003 and 2006 (2006/46/EC). For Romania, integration to the European Union implies the

Suggested Citation

  • Botez Daniel & Pravat Cristina Ionela, 2009. "Study Concerning The Differences Between The Fourth Directive And Accounting Standards From Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 791-795, May.
  • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:791-795

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    References listed on IDEAS

    1. Nikolaus Hautsch & Julia Schaumburg & Melanie Schienle, 2015. "Financial Network Systemic Risk Contributions," Review of Finance, European Finance Association, vol. 19(2), pages 685-738.
    2. Reint Gropp & Marco Lo Duca & Jukka Vesala, 2009. "Cross-Border Bank Contagion in Europe," International Journal of Central Banking, International Journal of Central Banking, vol. 5(1), pages 97-139, March.
    3. Viral Acharya & Robert Engle & Matthew Richardson, 2012. "Capital Shortfall: A New Approach to Ranking and Regulating Systemic Risks," American Economic Review, American Economic Association, vol. 102(3), pages 59-64, May.
    4. Koenker, Roger W & Bassett, Gilbert, Jr, 1978. "Regression Quantiles," Econometrica, Econometric Society, vol. 46(1), pages 33-50, January.
    5. TRENCA Ioan & PETRIA Nicolae & COROVEI Emilia, 2014. "A Macroprudential Framework For European Commercial Banking Sector. An Early Warning System With Logit Approach," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 66(2), pages 100-114.
    6. Emidio Cocozza & Paolo Piselli, 2011. "Testing for East-West contagion in the European banking sector during the financial crisis," Temi di discussione (Economic working papers) 790, Bank of Italy, Economic Research and International Relations Area.
    7. Granger, C W J, 1969. "Investigating Causal Relations by Econometric Models and Cross-Spectral Methods," Econometrica, Econometric Society, vol. 37(3), pages 424-438, July.
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    More about this item


    4th Directive (78/660/EEC); Romanian accounting standards; harmonization; European Union;

    JEL classification:

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


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