Financial Reporting, between Common Sense and Legal Standards [Raportarea financiară, între bun simţ şi normare juridică]

Iuga Vasile
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Iuga Vasile: PricewaterhouseCoopers Romania

Revista OEconomica, 2013, issue 01

Abstract: The present essay outlines the defining features of the capitalist system, the evolution of the Western political models during history and the way these have reflected in the business and financial reporting models. The differences between the Anglo-Saxon business model and the continental model are detailed, the advantages and disadvantages of both models being biefly assessed.

Keywords: capitalism; culture; business models; economic crisis; regulatory systems; financial reporting (search for similar items in EconPapers)
JEL-codes: K20 M40 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:oen:econom:y:2013:i:01:id:349

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