Integrated reporting (IR) is a novelty in the field of corporate reporting, and in the Republic of Moldova, it is a completely unknown realm. The growing interest in integrated reporting motivates researchers in developing ...

Financial and non-financial reporting has been the primary means of communication between the firm and its stakeholders from its inception. Over the years, businesses and organizations have evolved to meet the everchanging ...

The development of the accounting system in the Republic of Moldova aims to harmonize the national legislation with the European directives in the field, in order to meet the conditions for EU accession, as well as the ...