Daniela Artemisa St. Calu

Bucharest Academy of Economic Studies

PROFESSOR

6, Romana Square, District 1

Bucharest, 010374

Romania

SCHOLARLY PAPERS

13

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CITATIONS
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6

Scholarly Papers (13)

1.

An Empirical Study of the Accounting Values Shared by Romanian Accountants Aiming to Become Private Practitioners

Number of pages: 31 Posted: 04 Dec 2006
Lavinia Olimid and Daniela Artemisa St. Calu
Academia de Studii Economice Bucuresti and Bucharest Academy of Economic Studies
Downloads 281 (106,795)
Citation 1

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Accounting values, Statutory Control versus Professionalism, Uniformity versus Flexibility, Conservatism versus Optimism

2.

A Story About IAS/IFRS Implementation in Romania: An Institutional and Structuration Theory Perspective

Journal of Accounting in Emerging Economies, Vol. 1, No. 1, pp. 76-100, 2011
Number of pages: 25 Posted: 28 Feb 2011 Last Revised: 30 Dec 2012
Bucharest Academy of Economic Studies, Bucharest Academy of Economic Studies, Bucharest Academy of Economic Studies, Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies
Downloads 250 (120,722)
Citation 4

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International Accounting, Financial Reporting, Emerging Markets, Romania

3.

Reporting of Non-Financial Performance Indicators ‒ A Useful Tool for a Sustainable Marketing Strategy

Calu, A., Negrei, C., Calu, D.A. and Avram, V., 2015. Reporting of Non-Financial Performance Indicators – a Useful Tool for a Sustainable Marketing Strategy. Amfiteatru Economic, 17(40), pp. 977-993
Number of pages: 17 Posted: 15 Oct 2016
Adriana Calu, Costel Negrei, Daniela Artemisa St. Calu and Avram Viorel
University of Bucharest, Bucharest Academy of Economic Studies, Bucharest Academy of Economic Studies and Independent
Downloads 132 (215,471)
Citation 1

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4.

The Role of Accounting Internships in Preparing Students' Transition from School to Active Life

Accounting and Management Information Systems Vol. 15, No. 1, pp. 131-153, 2016
Number of pages: 23 Posted: 01 Nov 2016
Nadia Albu, Daniela Artemisa St. Calu and Raluca Guse
Bucharest Academy of Economic Studies, Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies
Downloads 113 (240,601)

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Internships, Transition from School to Active Life, Accounting and Audit Career, Competencies, Accounting Stereotype

5.

On the Interference between Conservatism and Corporate Governance

Olimid, Lavinia, Calu, Daniela Artemisa St. and Viorel, Avram, On the Interference between Conservatism And Corporate Governance, Revista Internal Auditing & Risk Management, nr. 9-10/2008, pp. 75-82
Number of pages: 7 Posted: 14 Oct 2016
Lavinia Olimid, Daniela Artemisa St. Calu and Avram Viorel
Academia de Studii Economice Bucuresti, Bucharest Academy of Economic Studies and Independent
Downloads 94 (272,639)

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corporate governance, conservatism, profit measurement, profit distribution

6.

(Non)Financial Reporting (A)Symmetries in the Case of Amusement Parks in Europe

Calu, D.A., Dumitru, M., Glăvan, M.E. and Gușe, R.G., 2016. (Non)Financial Reporting (A)Symmetries in the Case of Amusement Parks in Europe. Amfiteatru Economic, 18(Special Issue No. 10), pp. 1015-1033
Number of pages: 19 Posted: 31 Oct 2016
Daniela Artemisa St. Calu, Madalina Dumitru, Mariana Elena Glavan and Raluca Guse
Bucharest Academy of Economic Studies, Independent, Bucharest University of Economic Studies and Bucharest Academy of Economic Studies
Downloads 63 (343,861)
Citation 1

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7.

An Explanation of the Change in Accountants’ Attitude Towards Flexibility Using the Theory of Reasoned Action

Olimid, Lavinia and Calu, Daniela Artemisa St., An Explanation of the Change in Accountants’ Attitude Towards Flexibility Using the Theory of Reasoned Action, Revista Analele Universităţii din Oradea, seria Ştiinţe Economice, Tom XIX 2010.
Number of pages: 6 Posted: 14 Oct 2016 Last Revised: 22 Oct 2016
Lavinia Olimid and Daniela Artemisa St. Calu
Academia de Studii Economice Bucuresti and Bucharest Academy of Economic Studies
Downloads 33 (447,789)

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Romanian accounting regulation, Theory of Reasoned Action, accountants’ attitude, uniformity, flexibility

8.

Coordinates of the Accounting in Romania. Historical and Current Perspectives

Calu, Daniela Artemisa St., Dumitru, Mădălina, Gușe, Raluca, Pitulice Ileana Cosmina, Ștefanescu, Aurelia and Țurlea, Eugeniu - Coordinates of the Accounting in Romania. Historical and Current Perspectives, Ed. ALPHA MDN, 2011
Number of pages: 277 Posted: 20 Oct 2016
Bucharest Academy of Economic Studies, Independent, Bucharest Academy of Economic Studies, Bucharest University of Economic Studies, Independent and Independent
Downloads 32 (452,214)

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Accounting, History, Romania, changes in accounting

9.

Assets Restatement Model from the Natural Capital Maintenance Perspective

Internal Auditing & Risk Management , Vol. 4, Issue 20, pg. 71-80, ISSN 2065 – 8168, 2010
Number of pages: 11 Posted: 17 Oct 2016
Raluca Guse, Daniela Artemisa St. Calu, Adriana Calu and Avram Viorel
Bucharest Academy of Economic Studies, Bucharest Academy of Economic Studies, University of Bucharest and Independent
Downloads 30 (461,585)
Citation 2

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Neutral Assets, Polluting Assets, Environmental Factor, Environmental Audit and Risk, Positive and Negative Externalities

10.

The Use of Professional Judgement in Romania. The Case of Factoring Contracts

Calu, Daniela Artemisa St., Olimid, Lavinia, Guse, Raluca and Viorel, Avram, The Use of Professional Judgement in Romania. The Case of Factoring Contracts, Amis 2010 - Proceedings of the 5th International Conference, Accounting and Management Information Systems Pages: 441-454 Published: 2010
Number of pages: 15 Posted: 24 Oct 2016
Daniela Artemisa St. Calu, Lavinia Olimid, Raluca Guse and Avram Viorel
Bucharest Academy of Economic Studies, Academia de Studii Economice Bucuresti, Bucharest Academy of Economic Studies and Independent
Downloads 22 (503,818)
Citation 1

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Professional judgement, accounting regulation, accounting for factoring agreements, recognition of assets, recognition of liabilities

11.

Substance and Form in Romanian Accounting Regulation

FSE Tibiscus Annals, pp.564–571, 2004
Number of pages: 8 Posted: 02 Nov 2016
Daniela Artemisa St. Calu, Raluca Guse, Lavinia Olimid and Avram Viorel
Bucharest Academy of Economic Studies, Bucharest Academy of Economic Studies, Academia de Studii Economice Bucuresti and Independent
Downloads 19 (521,053)

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Accounting Normalization, Recognition of Assets, Classification of Assets, Economic Approach, Legal Approach

12.

The Effect of Conservatism and Precautionary Principles on the Reporting Practices of Economic Entities

Revista Anale, Seria Științe Economice, TImișoara, Issue XVII, pp 829-836, 2011
Posted: 09 Nov 2016 Last Revised: 05 Dec 2016
Raluca Guse, Adriana Calu, Daniela Artemisa St. Calu and Avram Viorel
Bucharest Academy of Economic Studies, University of Bucharest, Bucharest Academy of Economic Studies and Independent

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Corporate Social Responsibility, Social and Environmental Reporting, Conservatism, Precautionary Principle

13.

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
Ion Ionascu, Mihaela Ionascu, Lavinia Olimid and Daniela Artemisa St. Calu
Bucharest University of Economic Studies, The Bucharest University of Economic Studies, Academia de Studii Economice Bucuresti and Bucharest Academy of Economic Studies

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