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When global accounting standards meet the local context—Insights from an emerging economy

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Cited by:

  1. Khan, Habib Zaman & Bose, Sudipta & Johns, Raechel, 2020. "Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 71(C).
  2. Maria-Silvia Sandulescu & Catalin-Nicolae Albu, 2018. "Impression Management in The Letters to Shareholders of Listed Entities: A Romanian Case Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 353-373, September.
  3. Bonito, Ana & Pais, Cláudio, 2018. "The macroeconomic determinants of the adoption of IFRS for SMEs," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 116-127.
  4. David PROCHÃ ZKA, 2017. "Specifics Of Ifrs Adoption By Central And Eastern European Countries: Evidence From Research," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 64(1), pages 59-81, March.
  5. Flauzeliton José Aparecido Gonçalves & André Aroldo Freitas De Moura & Fabio Yoshio Suguri Motoki, 2022. "What influences the implementation of IFRS for SMEs? The Brazilian case," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2947-2992, June.
  6. Nadia ALBU & Ioana PALARIE, 2016. "Convergence of Romanian accounting regulations with IFRS. A longitudinal analysis," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 634-634, June.
  7. Shruti, R. & Thenmozhi, M., 2023. "Founder ownership and value relevance of IFRS convergence: Role of institutional investors," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
  8. Orla McCullagh & Mark Cummins & Sheila Killian, 2023. "Decoupling VaR and regulatory capital: an examination of practitioners’ experience of market risk regulation," Journal of Banking Regulation, Palgrave Macmillan, vol. 24(3), pages 321-336, September.
  9. Silva Ana Paula & Fontes Alexandra & Martins Adelaide, 2020. "Portuguese Experience With IFRS Adoption As Perceived By Auditors," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 28(1), pages 81-98, March.
  10. Albu, Nadia & Albu, Cătălin Nicolae & Cho, Charles H. & Pesci, Caterina, 2023. "Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
  11. Argento, Daniela & Culasso, Francesca & Truant, Elisa, 2016. "Competing logics in the expansion of public service corporations," Utilities Policy, Elsevier, vol. 40(C), pages 125-133.
  12. David Procházka, 2017. "The Unintended Consequences of Accounting Harmonization in a Transition Country: A Case Study of Management Accounting of Private Czech Companies," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 11(4), December.
  13. Tudor Liviu-Alexandru, 2022. "IFRS adoption and the impact on foreign direct investment – evidence from Central and Eastern European countries," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 16(1), pages 870-878, August.
  14. Stoica Dragos Andrei & Dobre Florin & Nechita Elena, 2020. "IFRS implementation in Romania. Insights from a professional’s perspective," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 14(1), pages 256-262, July.
  15. Costel Istrate, 2024. "Accounting and Taxation in Romania: From Connection to Disconnection?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 5-28, January.
  16. Helen Hong Yang & Colin Clark & Changyu Wu & Alan Farley, 2018. "Insights from Accounting Practitioners on China's Convergence with IFRS," Australian Accounting Review, CPA Australia, vol. 28(1), pages 14-27, March.
  17. Mantzari, Elisavet & Georgiou, Omiros, 2019. "Ideological hegemony and consent to IFRS: Insights from practitioners in Greece," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 70-93.
  18. Aburous, Dina, 2019. "IFRS and institutional work in the accounting domain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 1-15.
  19. Figlioli, Bruno & Lemes, Sirlei & Lima, Fabiano Guasti, 2020. "In search for good news: The relationship between accounting information, bounded rationality and hard-to-value stocks," Emerging Markets Review, Elsevier, vol. 44(C).
  20. Nurul Nazlia Jamil & Nathasa Mazna Ramli & Ainulashikin Marzuki & Nurul Nadiah Ahmad, 2021. "Compliance Factors of Malaysian Private Entity Reporting Standard (MPERS) by Small Medium Enterprises (SMEs)," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(3), pages 149-156, May.
  21. Stoica Dragoș Andrei & Petrariu Ioan Radu & Chivu Raluca-Georgiana, 2019. "NGOs perspective over CSR actions in an emerging economy," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 13(1), pages 933-944, May.
  22. Krivogorsky, Victoria & Mintchik, Natalia & Alon, Anna, 2023. "Accounting research in former Soviet bloc countries: Past trends and current and future developments," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
  23. Paula Silva, Ana & Fontes, Alexandra & Martins, Adelaide, 2021. "Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).
  24. Shakirat Adepeju Babatunde, 2024. "The Role of IPSAS Application in Meeting Voters Yearnings," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 134-161, January.
  25. Mirela PAUNESCU, 2018. "Exploratory study on accounting and taxation of virtual currencies by Romanian companies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(150), pages 239-239.
  26. Zhang, Yuqian & De Zoysa, Anura & Cortese, Corinne, 2023. "Foreign language effect in accounting uncertainty expressions: Interpretation and probabilistic estimation," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
  27. Tomáš Vaněk & David Hampel, 2017. "The Probability of Default Under IFRS 9: Multi-period Estimation and Macroeconomic Forecast," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(2), pages 759-776.
  28. Martins, Adelaide & Gomes, Delfina & Oliveira, Lídia & Caria, Ana & Parker, Lee, 2020. "Resistance strategies through the CEO communications in the media," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 71(C).
  29. Cătălin Nicolae Albu & Nadia Albu, 2017. "The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Romania," Accounting in Europe, Taylor & Francis Journals, vol. 14(1-2), pages 177-186, May.
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