This study aims to fulfil a gap in the literature, delivering a road map to understand the
course and nature of the fair value accounting literature, further showing how the 2008 …

Abstract State-Owned Enterprises (SOEs) are business entities that are owned mainly by the
state. Good financial governance (GFG) is as important for SOEs as for the private sector …

Purpose The purpose of this study is to analyze the perception of accountants in relation to
the complexity of accounting for financial instruments and in relation to the disclosure of …

The goal of this study was to see how liquidity, leverage, firm size, political cost, and
profitability affected accounting conservatism. This study focuses on utility, infrastructure …

The use of fair value in firms' financial statements has created a lively debate both among
academics and professionals. In this paper, we:(i) analyse the evolution of the objectives …

Many small business leaders lack alternative financing strategies to sustain and grow their
businesses. Small business leaders are concerned with accessing financial capital to …

SORICI (ZLATI) Monica-Laura,„Analiza și evaluarea pachetului de politici contabile prin
metode și proceduri statistice”, teză de doctor în științe economice, Chişinău, 2023 …

This study aims to analyse the present state of fair value accounting research. A search on
the Web of Science database was conducted. Article type documents containing “fair value” …

Purpose–The purpose of this study is to analyze the perception of accountants in relation to
the complexity of accounting for financial instruments and in relation to the disclosure of …