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Financial Crisis’ Effects on Financial Reporting


  • Rotariu Valentin

    () (The Bucharest Academy of Economic Studies, Faculty of Accounting and Informatics Management)

  • Tak Isa

    () (The Bucharest Academy of Economic Studies, Faculty of Accounting and Informatics Management)


Accounting practices are tightly related to the current financial crisis and therefore it can be considered a significant matter which requires to study the measures which were taken by the main regulators, IASB and FASB, which were the effects and which are the most probable modifications to be made in the near future. The article took into consideration all participants, regulators, entities, professionals, in order to have a full and clear picture of what imply the crisis on financial reporting.

Suggested Citation

  • Rotariu Valentin & Tak Isa, 2011. "Financial Crisis’ Effects on Financial Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1141-1145, May.
  • Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:1141-1145

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    More about this item


    financial crisis; financial reporting; financial performance; globalization.;

    JEL classification:

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


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