Papers by Adriana Tiron Tudor
Seminar: COLECTAREA IMPOZITELOR ŞI TAXELOR LOCALE 2 Acest material a fost realizat cu efortul exp... more Seminar: COLECTAREA IMPOZITELOR ŞI TAXELOR LOCALE 2 Acest material a fost realizat cu efortul experţilor români, Adriana Tiron-Tudor şi Ioan Gherasim şi expertul american, Alan Ferguson, consultant în Venituri locale, în cadrul programului de Asistenţă în domeniul Administraţiei Publice Locale realizat de Research Triangle Institute (RTI) finanţat de Agenţia Statelor Unite pentru Dezvoltare Internaţională (USAID). Seminar: COLECTAREA IMPOZITELOR ŞI TAXELOR LOCALE 3
distance.iduoradea.ro
This paper concentrates on information disclosure regarding IAS 23, being included in accounting ... more 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 ...
International Journal of Critical Accounting, 2012
This paper investigates the European accounting history from the Romanian, Cluj perspective. Acco... more This paper investigates the European accounting history from the Romanian, Cluj perspective. Accounting has several origins. This can be shown in the roots of accounting. One of the roles of the accounting historian community is to encourage the research of the founding fathers of accounting in different societies. This paper attempts to contribute to the accounting literature by bringing the work of Professor I.N. Evian to an international audience.
Procedia - Social and Behavioral Sciences, 2015
Accounting history plays an important role in informing accountants about their heritage. At the ... more Accounting history plays an important role in informing accountants about their heritage. At the same time accounting history always provides for a detailed picture of past operations in order to better understand the present and predict the future. An overlook into the accounting history of the Romanian province, Transylvania, reveals that, at the beginning of the 20th century, an accounting school was being established. This continues its activity up to the present time. The Transylvanian accounting school is considered to be one of the most influential from Romania. We will emphasize in this paper the heritage which this school has left to Romanian accounting today.
This paper concentrates on information disclosure regarding IAS 23, being included in
accounting ... more 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 of this paper involve estimating
and establishing an econometric model in which is assumed that disclosure index for information
required by IAS 23 depends on certain elements in the form of country of origin, sales, total assets,
debt ratio, solvency, ROA and ROE. International accounting literature presents a series of studies
on the subject of compliance with IAS disclosure requirements. Similar with this paper, various
authors considered annual reports as starting point for data gathering in their reasearch on
disclosure phenomena. The criteria used for data gathering, processing and analysing have been
previously used in a successful manner by important scientists who published in accounting field.
The methodology used involves Disclosure Index computation, as well as SPSS data processing,
analysis and interpretation. Results show that the model is valid, meaning that there is correlation
between information disclosure with respect to IAS 23 and the analyzed variables. According to our
estimated econometric model, most of the variables maintain a certain influence on disclosure as we
can observe a significant correlation level between the studied elements. This research contributes
to the development of both accounting field and international accounting literature, by studying
borrowing costs disclosed information in relation to certain elements that best characterize the
activity of a company. Although an empirical paper, it concentrates also on accounting practices, as
it uses real data extracted from annual reports and consolidated financial statements. The
importance of this research relies in its originality approach, by studying the information disclosure
for borrowing costs that represent one of the most important accounting fields.
This paper is meant to study the impact of IFRS on accounting practices
harmonization, by measuri... more This paper is meant to study the impact of IFRS on accounting practices
harmonization, by measuring the degree in which different companies from Europe use same
methods when reporting their intangible assets. Therefore, the objective of the research is to
demonstrate the existence of harmonizing tendencies between European Union member states, as a
result of IFRS adoption. The methodology implies Herfindahl Index computation for a sample of 51
listed companies that develop their activity in five European countries. The results suggest the
influence of International Financial Reporting Standards on accounting practices, as there is
evidence of high harmonization level for intangible assets. Many of the analysed situations
recorded if not maximum harmonizing values at least visible tendencies to harmonize accounting
practices.
According to the disclosure requests of IAS 23 Borrowing Costs, companies are to
include the foll... more According to the disclosure requests of IAS 23 Borrowing Costs, companies are to
include the following elements within their annual reports: accounting policies adopted by the
firms, value of capitalization for borrowing costs and capitalization rate. This paper involves an
empirical research, presenting the correlation that might exist at the level of compliance with IAS
23 and specific variables that characterize the activity of a company. The purpose of our
investigation is to estimate and determine a statistic function that should connect disclosure index
measured for IAS 23 requests and a series of elements, namely: country of origin, total assets,
turnover, ROA, ROE, debt rate and solvency. The research methodology assumes disclosure index
determination and SPSS analysis. The findings suggest evidence of correlation with respect to the
level of compliance in information disclosure and the mentioned variables.
This paper intends to investigate the correlation between the business and organizational size of... more This paper intends to investigate the correlation between the business and organizational size of
companies as well as GRI and CSR practices adoption, and the level of sustainability disclosure.
The correlation is highlighted through SPSS statistic analysis and determination of an
econometric model between a dependent variable - sustainability information disclosure - and
five independent ones- sales, number of employees, GRI and CSR policies and ultimately
reporting period/year -. We use the Deloitte Sustainability Scorecard for measuring the
sustainability reporting practices. Our sample comprises companies that adopted integrated
reporting for the period 2009-2010. Sample selection was made on the basis that sustainability
reports are incorporated within the integrated reports. We assume to obtain a high correlation
between the business and organizational size of companies, GRI and/or CSR polities and the
level of sustainability information disclosed in our integrated reports.
CSR, Sustainability, Ethics & Governance, 2015
Encyclopedia of Corporate Social Responsibility, 2013
Encyclopedia of Corporate Social Responsibility, 2013
Transylvanian Review
The aim of this article is to contribute to the development of knowledge concerning the status an... more The aim of this article is to contribute to the development of knowledge concerning the status and evolution of the accounting profession in 19th century Transylvania, using documentary and historiographical research. Particularly interesting is the evolution of the accounting profession in the 19th century in the Romanian area, for two important reasons: the unprecedented development of accounting following the development of capitalism, and the political context—while Transylvania (the northwestern part of Romania) was part of the Habsburg Empire, Moldavia (the north-eastern part of Romania) and Wallachia (the southern part of Romania) had become united under the name of Romanian Principalities. Taking into considerations the historical and political context of the 19th century, we issue the following hypothesis: the accounting system in 19th century Transylvania was influenced by German models. We will support our hypothesis with evidence regarding the environmental factors that ...
We intend to develop a study on the degree to which the accrual based public sector accounting me... more We intend to develop a study on the degree to which the accrual based public sector accounting meets the management information needs by analyzing the particularities in the local public administration management, the impact of the new public management on management performance in public sector, the usefulness of financial accounting information in decision making in terms of internal users and analyzing the link between accounting, budget, internal control and information management.
Amfiteatru Economic
The main purpose of this study is to analyze the influence of country-level governance on busines... more The main purpose of this study is to analyze the influence of country-level governance on business environment and entrepreneurship for an international large sample of countries for a period of six years (2007-2012). The dimensions of country-level governance at macroeconomic level will be captured by using the following six indicators developed by the World Bank: 1. Voice and accountability; 2. Political stability and absence of violence; 3. Government effectiveness; 4. Regulatory quality; 5. Rule of law; 6. Control of corruption. To capture the quality of business environment we use the Ease of doing business index developed by the World Bank in its Doing Business report series. To measure entrepreneurship we use the World Bank Group Entrepreneurship Survey where the number of new registered businesses, as a percentage of the working age population is defined as a measure of formal entrepreneurship. In order to capture the extent to which country-level governance does influence b...
In the context of New Public Management (NPM) and good governance, in the last decade the Romania... more In the context of New Public Management (NPM) and good governance, in the last decade the Romanian public health system has undergone a reform process. One of its consequences is the wave of public hospitals amalgamations that have occurred especially since the adoption of the new health law. Thus, in 2011 the Ministry of Health has made public a list of proposed amalgamations of hospitals (around 25% from total hospitals with beds that existed in that period). The aim of this research is to examine the wave of hospital mergers that occurred in Romania between 2011 and 2012. In particular, the study focuses on the drivers, social impact, typology and purpose of the analysed amalgamations. The study uses primary resources documents and it is based on a content analysis of 25 Government Decisions and Substantiation Notes from 2011 to 2012. An important generalization of the paper is that all the amalgamations from the analysed period are involuntary and are selected on territorial cri...
CSR, Sustainability, Ethics & Governance, 2015
Currently, global corporations face a series of challenges in terms of accountability towards the... more Currently, global corporations face a series of challenges in terms of accountability towards the environment and society. One of the ways by which they could deal with these challenges is to introduce the use of social auditing to assist them to improve their reputation and the way they are perceived by all their stakeholders. Unfortunately, there is still no standard methodology for corporations to prepare their social audit report. This chapter seeks to fill this gap. It proposes a standardized methodology based on a disclosure checklist simulated on a range of sustainability/socioenvironmental/corporate social responsibility set of information which companies provide in their annual reports. This methodology was developed based on a disclosure analysis using a sample of annual reports of the most responsible corporations worldwide. It was expected that these role model corporations when it comes to the best practice follow the same trendline regarding disclosures on sustainability/social responsibility information.
International Journal of Critical Accounting, 2012
This paper investigates the European accounting history from the Romanian, Cluj perspective. Acco... more This paper investigates the European accounting history from the Romanian, Cluj perspective. Accounting has several origins. This can be shown in the roots of accounting. One of the roles of the accounting historian community is to encourage the research of the founding fathers of accounting in different societies. This paper attempts to contribute to the accounting literature by bringing the work of Professor I.N. Evian to an international audience.
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Papers by Adriana Tiron Tudor
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 of this paper involve estimating
and establishing an econometric model in which is assumed that disclosure index for information
required by IAS 23 depends on certain elements in the form of country of origin, sales, total assets,
debt ratio, solvency, ROA and ROE. International accounting literature presents a series of studies
on the subject of compliance with IAS disclosure requirements. Similar with this paper, various
authors considered annual reports as starting point for data gathering in their reasearch on
disclosure phenomena. The criteria used for data gathering, processing and analysing have been
previously used in a successful manner by important scientists who published in accounting field.
The methodology used involves Disclosure Index computation, as well as SPSS data processing,
analysis and interpretation. Results show that the model is valid, meaning that there is correlation
between information disclosure with respect to IAS 23 and the analyzed variables. According to our
estimated econometric model, most of the variables maintain a certain influence on disclosure as we
can observe a significant correlation level between the studied elements. This research contributes
to the development of both accounting field and international accounting literature, by studying
borrowing costs disclosed information in relation to certain elements that best characterize the
activity of a company. Although an empirical paper, it concentrates also on accounting practices, as
it uses real data extracted from annual reports and consolidated financial statements. The
importance of this research relies in its originality approach, by studying the information disclosure
for borrowing costs that represent one of the most important accounting fields.
harmonization, by measuring the degree in which different companies from Europe use same
methods when reporting their intangible assets. Therefore, the objective of the research is to
demonstrate the existence of harmonizing tendencies between European Union member states, as a
result of IFRS adoption. The methodology implies Herfindahl Index computation for a sample of 51
listed companies that develop their activity in five European countries. The results suggest the
influence of International Financial Reporting Standards on accounting practices, as there is
evidence of high harmonization level for intangible assets. Many of the analysed situations
recorded if not maximum harmonizing values at least visible tendencies to harmonize accounting
practices.
include the following elements within their annual reports: accounting policies adopted by the
firms, value of capitalization for borrowing costs and capitalization rate. This paper involves an
empirical research, presenting the correlation that might exist at the level of compliance with IAS
23 and specific variables that characterize the activity of a company. The purpose of our
investigation is to estimate and determine a statistic function that should connect disclosure index
measured for IAS 23 requests and a series of elements, namely: country of origin, total assets,
turnover, ROA, ROE, debt rate and solvency. The research methodology assumes disclosure index
determination and SPSS analysis. The findings suggest evidence of correlation with respect to the
level of compliance in information disclosure and the mentioned variables.
companies as well as GRI and CSR practices adoption, and the level of sustainability disclosure.
The correlation is highlighted through SPSS statistic analysis and determination of an
econometric model between a dependent variable - sustainability information disclosure - and
five independent ones- sales, number of employees, GRI and CSR policies and ultimately
reporting period/year -. We use the Deloitte Sustainability Scorecard for measuring the
sustainability reporting practices. Our sample comprises companies that adopted integrated
reporting for the period 2009-2010. Sample selection was made on the basis that sustainability
reports are incorporated within the integrated reports. We assume to obtain a high correlation
between the business and organizational size of companies, GRI and/or CSR polities and the
level of sustainability information disclosed in our integrated reports.
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 of this paper involve estimating
and establishing an econometric model in which is assumed that disclosure index for information
required by IAS 23 depends on certain elements in the form of country of origin, sales, total assets,
debt ratio, solvency, ROA and ROE. International accounting literature presents a series of studies
on the subject of compliance with IAS disclosure requirements. Similar with this paper, various
authors considered annual reports as starting point for data gathering in their reasearch on
disclosure phenomena. The criteria used for data gathering, processing and analysing have been
previously used in a successful manner by important scientists who published in accounting field.
The methodology used involves Disclosure Index computation, as well as SPSS data processing,
analysis and interpretation. Results show that the model is valid, meaning that there is correlation
between information disclosure with respect to IAS 23 and the analyzed variables. According to our
estimated econometric model, most of the variables maintain a certain influence on disclosure as we
can observe a significant correlation level between the studied elements. This research contributes
to the development of both accounting field and international accounting literature, by studying
borrowing costs disclosed information in relation to certain elements that best characterize the
activity of a company. Although an empirical paper, it concentrates also on accounting practices, as
it uses real data extracted from annual reports and consolidated financial statements. The
importance of this research relies in its originality approach, by studying the information disclosure
for borrowing costs that represent one of the most important accounting fields.
harmonization, by measuring the degree in which different companies from Europe use same
methods when reporting their intangible assets. Therefore, the objective of the research is to
demonstrate the existence of harmonizing tendencies between European Union member states, as a
result of IFRS adoption. The methodology implies Herfindahl Index computation for a sample of 51
listed companies that develop their activity in five European countries. The results suggest the
influence of International Financial Reporting Standards on accounting practices, as there is
evidence of high harmonization level for intangible assets. Many of the analysed situations
recorded if not maximum harmonizing values at least visible tendencies to harmonize accounting
practices.
include the following elements within their annual reports: accounting policies adopted by the
firms, value of capitalization for borrowing costs and capitalization rate. This paper involves an
empirical research, presenting the correlation that might exist at the level of compliance with IAS
23 and specific variables that characterize the activity of a company. The purpose of our
investigation is to estimate and determine a statistic function that should connect disclosure index
measured for IAS 23 requests and a series of elements, namely: country of origin, total assets,
turnover, ROA, ROE, debt rate and solvency. The research methodology assumes disclosure index
determination and SPSS analysis. The findings suggest evidence of correlation with respect to the
level of compliance in information disclosure and the mentioned variables.
companies as well as GRI and CSR practices adoption, and the level of sustainability disclosure.
The correlation is highlighted through SPSS statistic analysis and determination of an
econometric model between a dependent variable - sustainability information disclosure - and
five independent ones- sales, number of employees, GRI and CSR policies and ultimately
reporting period/year -. We use the Deloitte Sustainability Scorecard for measuring the
sustainability reporting practices. Our sample comprises companies that adopted integrated
reporting for the period 2009-2010. Sample selection was made on the basis that sustainability
reports are incorporated within the integrated reports. We assume to obtain a high correlation
between the business and organizational size of companies, GRI and/or CSR polities and the
level of sustainability information disclosed in our integrated reports.