Perception of the stakeholders of the Romanian banking system on the adequacy of current accounting regulation

Perception of the stakeholders of the Romanian banking system on the adequacy of current accounting regulation

Research Question: What is the perception of the stakeholders of the Romanian banking system on the adequacy of current accounting regulations? Motivation: The motivation of this research is supported by the existence of a gap in the specialised literature: the perception of the interested partie...

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Bibliographic Details
Main Authors: Denis Adrian Levanti, Aurelia Ștefănescu, Ileana Cosmina Pitulice
Format: Article
Language:English
Published: Bucharest University of Economic Studies 2024-12-01
Series:Contabilitate şi Informatică de Gestiune
Subjects:
banking sector
stakeholders
ifrs
accounting professionals
internal auditors
external auditors
Online Access:http://online-cig.ase.ro/jcig/art/23_4_5.pdf
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