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- W186026946 abstract "Trying to credibly describe the Romanian relationship between accounting and taxation, we applied the method proposed in 1998 by Lamb et al. and developed by Nobes et Schwenke (2006). Six cases are available: from disconnection (case I) to identity (case II), through the various cases of influence on accounting aver taxation or vice-versa. Despite the short period considered (20 years), our results confirm a de jure disconnection between Romanian financial accounting and tax accounting, as suggested by Petre and Lazar (2006). But, one should not to much rely on appearances: in many cases, the accounting practice in Romania (especially SMEs) in marked by a close relationship with taxation." @default.
- W186026946 created "2016-06-24" @default.
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- W186026946 date "2011-01-01" @default.
- W186026946 modified "2023-09-26" @default.
- W186026946 title "Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990" @default.
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