THE FACTORS INFLUENCING IAS/IFRS ADOPTION BY COMPANIES LISTED AT BUCHAREST STOCK EXCHANGE – FOLLOWING THE EXAMPLE OF ORSOVA SHIPYARD S.A AND S.C SEVERNAV S.A DROBETA TURNU-SEVERIN
Journal Title: European Journal of Business and Social Sciences - Year 2015, Vol 4, Issue 6
Abstract
The motivation of the present research is that of identifying the advantages of IFRS adoption in Romania and in the EU, but also the challenges faced when turning to IFRS from the national accounting regulations. IFRS implementation is a complex process and needs to take into account various aspects when evaluating their adoption, such as: the characteristics of the accounting system in Romania, its future prospects, the features and atittudes of Romanian entities, the users of financial statements and the features of the accounting profession. Both the regulatory and accounting standards organisations and the decisions taken at a national and international level, have focused on the effects of financial reporting on economy, considering the presentation of useful information about an entity’a position and performance.
Authors and Affiliations
Diana Andreea Traistaru, Ph. D| University of Craiova Faculty of Economics and Business Administration Craiova, Romania
RELATEDNESS NEED SATISFACTION IN SENIOR EXECUTIVES
This research investigated relatedness need satisfaction in senior executives in three studies (two qualitative/ one quantitative). In study 1, we identified a matrix of coping strategies (MoCS) as conceptualization o...
POWER OF POLICE TO PROSECUTE CRIMINAL CASES: NIGERIA AND INTERNATIONAL PERSPECTIVES
This paper which begins with the historical background of the Nigerian Police delves holistically into the powers of the police to prosecute criminal cases in the courts of law in Nigeria, which power does not include...
PROCEDURAL DYNAMICS OF BOARD MEETINGS IN FORTUNE 500 COMPANIES OF TURKEY
Empirical studies indicate that corporate governance practices are very significant on the financial performance of companies. One of the key elements of Corporate Governance is to apply good board practices with sou...
THE INFLUENCE OF TASK ACCOMPLISHMENT AND ATTITUDE ON ACTIVE TEACHING IN MALAYSIAN UNIVERSITIES
The present study is designed to propose a framework for the implementation of active teaching in the higher education institutions (HEI). Its aim is to motivate lecturers serving HEI to use active teaching method in...
THE ANTECEDENTS OF JOB CRAFTING: PERCEIVED ORGANIZATIONAL SUPPORT, JOB CHARACTERISTICS AND SELF-EFFICACY
This study aims to investigate some antecedents of job crafting. Within the literature, studies suggest that some individual and organizational factors lead employees to customize their jobs according to their abiliti...