Szilveszter FEKETE

• PhD
• Professor (Assistant) at Babeș-Bolyai University

Purpose - This paper aims to address the void in the current literature regarding the determinants of career choice in Romania, an emerging economy. The objective is to furnish empirical data on the factors that impact students’ intentions to pursue a career in accounting while adding to the academic discourse on this topic. To accomplish this, the...

Our study aims to facilitate a deeper understanding of the factors influencing performance reporting in the specific context of the hybrid higher education system in Romania, a former communist country in Eastern Europe with little experience in managing the notion of public sector performance. Performance reporting impacts higher education institu...

The present empirical study assessed factors as environment, education, social pressure and government actions from the perspective of promoters of sustainable behavior of students. In this regard a survey was conducted in one of the largest university in Romania. Our results documented as having a significant impact only factors as education and e...

Organizations rely on annual reports to communicate their value and create a sense of corporate community. Assessment of these communications is integral in determining the amount of relevant information disclosed. Global Perspectives on Frameworks for Integrated Reporting: Emerging Research and Opportunities is a critical scholarly resource that...

Organizations rely on annual reports to communicate their value and create a sense of corporate community. Assessment of these communications is integral in determining the amount of relevant information disclosed. Global Perspectives on Frameworks for Integrated Reporting: Emerging Research and Opportunities is a critical scholarly resource that e...

International accounting harmonization represents a complex process that plays an important role in the accounting profession. This research provides a comparative analysis and the measurement of formal harmonization of lease accounting treatment proposed by two sets of accounting regulations: the Romanian legislation (the Ministry of Public Financ...

Companies from the European Union listed on the stock exchange are required to prepare financial statements in accordance with International Financial Reporting Standards since 2005. Thus, the aim of this research is to investigate the degree of compliance of financial statement of listed companies on the stock exchange with International Financial...

This research investigates the perceptions of stakeholders involved in financial reporting in four emerging economies (the Czech Republic, Hungary, Romania, and Turkey) regarding the possible implementation of IFRS for SMEs, in terms of costs, benefits, and strategy of adoption. In‐depth, semi‐structured interviews were conducted with representativ...

The study conducted a longitudinal analysis regarding Romanian profit tax regulations. Beginning with the first profit tax regulation implemented in 1991 and until now, we analyzed based on a empirical approach all changes that have occurred over time in the Romanian accounting environment. The motivation of the study conducted was based on the str...

This paper concentrates on information disclosure regarding IAS 23, being included in accounting research field. It comprises an empirical study on the correlation between information published by companies in consolidated financial statements with respect to borrowing cost policies and a series of variables that characterize a firm. The objectives...

The latest result of the IASB’s efforts to increase the comparability of accounting information seems to be the IFRS for SMEs. The aim of this paper is in this context to offer insights on some issues associated to a possible implementation of IFRS for SMEs in Romania. We extensively review the relevant literature in order to discuss the problems w...

One of the major roles in promoting accounting convergence is played by big accounting firms (Big 4). The objective of this paper is in this context to analyze and question the role of big auditing firms in developing and implementing IFRSs worldwide, in order to better understand the convergence process. This is a research note intended to contrib...

Analyzing accounting issues relative to small and medium sized entities (SMEs) we found the influence of taxation as the main leitmotif in the Romanian literature. However, weak empirical evidence is provided to sustain this argument. In this paper we investigate the accounting policy choices of SMEs, particularly those related to the evaluation me...

In this paper is realized an theoretical and empirical approach regarding density and penetration on accident and health premiums. The analysis is performed on a sample of 33 countries and a horizon of 5 years (2004, 2005, 2006, 2007 and 2008), being tested 2 linear regression models. The results of study confirm a relationship between level of eco...

In this paper is realized an empirical analysis of the influence of social welfare and taxation on insurance. The analysis is performed on a sample of 36 countries and a horizon of 3 years (2005, 2007 and 2008), being tested 4 linear regression models (life premium subscribed, non-life premiums subscribed, number of companies and number of employee...

Our paper examines the association between corporate characteristics and disclosure comprehensiveness (quality and quantity) measured by the level of corporate internet reporting (CIR). On the basis of previous literature we identify and use both company specific and corporate governance characteristics as determinants of CIR. We apply the disclosu...

This paper analyzes the influence of the level of economic development as well as the level of taxation on insurance activity. To this purpose we reviewed the national and international literature and collected data on international level (for both year 2

This paper we seek to measure the fiscal influence over accounting on a de facto level,empirical analysis is being performed on companies listed on the Bucharest Stock Exchange (BSE)and RASDAQ market, on a sample of 210 companies. Our observation was conducted in the year2008, the variables taken in the analysis being sales as proxy for ‘accounti...

Since 2005 European listed companies report their financial figuresbased on IFRSs. This paper investigates whether Hungarian listed companies complywith IFRS disclosure requirements, identifying some factors associated with the levelof compliance. Although the issue of consolidation is not a new topic for Hungarianspecialists, the analysis focuses...

The evolution and development of the rules of accounting is a perennially exciting and instructive topic. In this article the authors summarize the last 17 years of accounting regulation in Romania, the successes and pitfalls of the harmonization process.

Our paper focuses on accounting professionals in Romania as being a significant element when considering a national accounting system that went through complex accounting reforms of more than two decades. Since accounting policy represents an area of social and economic policy we must also consider the five decades of communist regime leaving their...

The issue of International Financial Reporting Standards (IFRS) implementation is of a great interest for researchers, pratitioners and reglementary bodies. The IFRS for Small and Medium-sized Entities (SMEs) was issued in July 2009 and currently strategies are needed for the implementation of this standard. The aim of this paper is to discuss the...