IDEAS home Printed from https://ideas.repec.org/a/tdt/annals/vxviiiy2012p350-356.html
   My bibliography  Save this article

International harmonization of accounting standards for multinational entities

Author

Listed:
  • Aura Emanuela DOMIL

    (West University of Timisoara)

  • Alin Emanuel ARTENE

    ("Tibiscus" University of Timisoara)

  • Codruta Daniela PAVEL

    (West University of Timisoara)

Abstract

In this work paper we intend to present an overview of the Securities and Exchange Commission (SEC) and the laws and regulations that a publicly held company must follow. The need for regulation has gone hand in hand with the offering of securities to the general public. The ability of companies to raise capital in the stock markets and the hundreds of millions of shares that are traded daily both indicate the SEC’s success in maintaining an effective marketplace for companies issuing securities and for investors seeking capital investments.

Suggested Citation

  • Aura Emanuela DOMIL & Alin Emanuel ARTENE & Codruta Daniela PAVEL, 2012. "International harmonization of accounting standards for multinational entities," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 350-356, May.
    • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:350-356
    as

    Download full text from publisher

    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_052.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ovidiu-Constantin Bunget & Dorel Mateș & Alin-Constantin Dumitrescu & Oana Bogdan & Valentin Burcă, 2020. "The Link between Board Structure, Audit, and Performance for Corporate Sustainability," Sustainability, MDPI, vol. 12(20), pages 1-27, October.

    More about this item

    Keywords

    reporting requirements; multinational entities; accounting standards;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tdt:annals:v:xviii:y:2012:p:350-356. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ramona Violeta Vasilescu (email available below). General contact details of provider: https://edirc.repec.org/data/fettiro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.