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Linguistic Issues Regarding the Financial Reporting in Romania

Author

Listed:
  • Nichita Elena Mirela

    (Bucharest University of Economic Studies)

Abstract

Financial reporting and its quality is the subject of numerous studies and research in specialized accounting literature, particularly in recent years when the crisis caused a significant number of reorganizations and changes in the structure of the entities. Using a longitudinal qualitative research, this study reveals a short history of Romanian financial regulations regarding the financial reporting, and its impact on the evolution of numbers of entities in Romania. Modern financial reporting provides useful information to investors, but must be understood very well the economic, political and social environment. The research will present statistics about new-born companies and bankrupt (winding-up) companies in Romania, for the last years. This study will analyse the impact of changes in accounting regulations upon the investors’ attitude to create or not a business in Romania.

Suggested Citation

  • Nichita Elena Mirela, 2014. "Linguistic Issues Regarding the Financial Reporting in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 547-550, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:547-550
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/ANALE%20vol%2014%20issue_2_2014.pdf
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    More about this item

    Keywords

    Financial reporting; Romania; International Financial Reporting Standards; evolution;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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