Lavinia Olimid

Academia de Studii Economice Bucuresti

Piata Romana nr. 6, sector 1

Bucuresti, 010374

Romania

SCHOLARLY PAPERS

6

DOWNLOADS

454

CITATIONS

2

Scholarly Papers (6)

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 282 (107,120)

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

2.

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
Academia de Studii Economice Bucuresti, Bucharest Academy of Economic Studies and Independent
Downloads 95 (272,655)

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corporate governance, conservatism, profit measurement, profit distribution

3.

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 34 (446,763)

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

4.

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
Bucharest Academy of Economic Studies, Academia de Studii Economice Bucuresti, Bucharest Academy of Economic Studies and Independent
Downloads 23 (501,757)

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

5.

Substance and Form in Romanian Accounting Regulation

FSE Tibiscus Annals, pp.564–571, 2004
Number of pages: 8 Posted: 02 Nov 2016
Bucharest Academy of Economic Studies, Bucharest Academy of Economic Studies, Academia de Studii Economice Bucuresti and Independent
Downloads 20 (519,177)

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

6.

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

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