文章基本信息

标题：Bankruptcy Risk in IFRS Era. Case Study on BSE Companies
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作者：Valentin BURCA
期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2013
期号：3
出版社：Dunarea de Jos University of Galati
摘要：The path of international accounting convergence is, unanimously accepted by all decision makers of the international financial reporting environment, as being the best solution towards reducing differences in international accounting. The idea of core standards is embraced by our country, too, the proof being the last legislative changes in Romanian accounting framework. This study aims to highlight a small part of the economic consequences of the decision to extend the mandatory use of IFRS standards to the statutory financial statements, also. More exactly we will underline the changes registered at the level of bankruptcy risk measureson a samples of companies listed on BSE
关键词：International accounting ; convergence; IFRS; Bankruptcy; ; Domestic accounting standards; ; Scor model; Principal components