Accounting and taxation in Romania: from connection to disconnection?
Research Question: What are the effects of the evolutions in tax and financial reporting regulations on the book-tax relationship in the case of Romanian listed companies; is the de jure trend towards a disconnection confirmed, and what findings can be made from a de facto analysis based on the effe...
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| Format: | Article |
| Language: | English |
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Bucharest University of Economic Studies
2024-03-01
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| Series: | Contabilitate şi Informatică de Gestiune |
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| Online Access: | http://online-cig.ase.ro/jcig/art/23_1_1.pdf |