Mihaela Ionascu

The Bucharest University of Economic Studies

Associate Professor, PhD

Piața Romană 6

Bucharest, 010374

Romania

SCHOLARLY PAPERS

3

DOWNLOADS

110

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (3)

1.

Realism in Financial Reporting: What’s Really at Stake in the Disputes

Number of pages: 47 Posted: 30 Jul 2013
Mihaela Ionascu and David J. A. Alexander
The Bucharest University of Economic Studies and University of Birmingham Business School
Downloads 59 (430,958)

Abstract:

Loading...

external realism in financial reporting, ontology of accounting objects, Searle's social construction of reality theoretic

2.

The Value Relevance of International Financial Reporting Standards: Evidence for an Emergent Capital Market

Conference paper, Accounting and Audit Convention, September 2017, Cluj-Napoca, Romania, published as Ionascu M, Ionascu I, Sacarin M, Minu M (2018) Benefits of global financial reporting models for developing markets: The case of Romania. PLoS ONE 13(11): e0207175. Doi.org/10.1371/journal
Number of pages: 24 Posted: 17 Dec 2018
Mihaela Ionascu, Ion Ionascu, Marian Sacarin and Mihaela Minu
The Bucharest University of Economic Studies, Bucharest University of Economic Studies, Bucharest University of Economic Studies and Bucharest University of Economic Studies
Downloads 51 (460,520)

Abstract:

Loading...

Financial Reporting Reform, IFRS, Evolution in Value Relevance, Emergent Markets, Romania

3.

An Empirical Evaluation of the Costs of Harmonising Romanian Accounting with International Regulations (EU Directives and IAS/IFRS)

Accounting in Europe, Vol. 4, Issue 2, pp. 169-206, 2011
Posted: 31 May 2011
Bucharest University of Economic Studies, The Bucharest University of Economic Studies, Academia de Studii Economice Bucuresti and Bucharest Academy of Economic Studies

Abstract:

Loading...