FROM THE HARMONIZATION NEED TO THE SPONTANEOUS ACCOUNTING HARMONIZATION

Razvan Mustata () and Matis Dumitru ()
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Matis Dumitru: Babes-Bolyai University, Faculty of Economics and Business Administration

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 1067-1071

Abstract: The issue of international accounting harmonization has achieved, mainly within the last decade, a significant dimension in the field of international accounting research. The main determinant factor for this state of the art is the process aiming at redu

Keywords: Accounting diversity; accounting harmonization; measurement; spontaneous harmonization (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:3:y:2009:i:1:p:1067-1071

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