期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2015
卷号：15
期号：1
语种：English
出版社：Ovidius University Press
摘要：Starting with 2012, the Romanian entities had to comply with international regulation in reporting their individual financial statements. As a fact, several elements could have been changed, including their level of conservatism. The purpose of this research is to provide evidence about the level of conservatism that the Romanian entities have considering their size, their market to book ratio (MBR) and their level of indebtedness after the adoption of the new regulation. The research is conducted on panel data models, using a four year period of time for estimation. The results show that for MBR and for indebtedness indicator, the entities have higher good news timeliness, while for size and for indebtedness variables they have higher asymmetric timeliness after the adoption of the International Financial Reporting Standards (IFRS).
