Audit Financiar Volume: 19, No. 162/2021

Journal no.162

ISSN:  1844-8801

Editor: CAFR

Download entire journal: full text (3323 KB)

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Page 301 - 319
The Determinants of the Financial Reporting Quality: Empirical Evidence for Romania
Author: Claudia Catalina CIOCAN, Mihai CARP, Iuliana GEORGESCU
Abstract(167KB) Article(450KB)
DOI: 10.20869/AUDITF/2021/162/008
Page 320 - 336
The Value Relevance of Non-Financial Reporting in Determining the Market Value of Equity
Author: Elena NECHITA
Abstract(167KB) Article(380KB)
DOI: 10.20869/AUDITF/2021/162/009
Page 337 - 350
The Influence of Integrated Systems on Company Performance and Sustainability
Author: Laura-Eugenia-Lavinia BARNA, Bogdan-Stefan IONESCU, Dumitru-Florin MOISE
Abstract(168KB) Article(281KB)
DOI: 10.20869/AUDITF/2021/162/010
Page 351 - 358
Reconsidering Budgeting after the COVID-19 Outbreak
Author: Anca-Ioana BRINDUSE (NIMIGEAN), Ovidiu Constantin BUNGET
Abstract(167KB) Article(452KB)
DOI: 10.20869/AUDITF/2021/162/011
Page 359 - 372
Reporting Significant Transactions with Affiliated Parties of Listed Companies on Stock Exchange
Author: Lioara-Veronica PASC, Camelia-Daniela HATEGAN
Abstract(168KB) Article(278KB)
DOI: 10.20869/AUDITF/2021/162/012
Page 373 - 383
Convergence to IFRS in Romania – Score per Minute
Author: Daniela PORDEA, Alin-Constantin DUMITRESCU
Abstract(169KB) Article(237KB)
DOI: 10.20869/AUDITF/2021/162/013
Page 384 - 396
Credit Scoring – General Approach in the IFRS 9 Context
Author: Luminita-Georgiana ACHIM, Elena MITOI, Marian Valentin MOLDOVEANU, Codrut-Ioan TURLEA
Abstract(169KB) Article(677KB)
DOI: 10.20869/AUDITF/2021/162/014