The impact of the international accounting harmonization on corporate finance
9/2004 , p71..80
Author(s):
Raluca RUSU
© 2004. This work is openly licensed via CC BY 4.0.
Keywords:
international accounting harmonization, corporate finance, accounting reform, financial reporting
Abstract:
The international accounting harmonization is a major challenge for both practice and theory, and it affects several related fields, such as corporate finance. We intend to present hereafter the main reference marks of this process, based on the example of Romania. We will also analyze the impact of these changes on the economic and financial analysis of a Romanian company.
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