Fair Value Measurement in Practice of Romanian Professional Valuers

被引:0
|
作者
Bonaci, Carmen [1 ]
Strouhal, Jiri [1 ]
Mustata, Razvan [1 ]
机构
[1] Univ Babes Bolyai, Cluj Napoca 400591, Romania
关键词
CRISIS;
D O I
暂无
中图分类号
F3 [农业经济];
学科分类号
0202 ; 020205 ; 1203 ;
摘要
Paper provides an analysis focusing on Romanian professional valuers and their activity in the area of financial instruments' measurement in order to dimension their opinion, knowledge and perceptions in relation to a series of transformation processes taking place at national and international level. Moreover, the determinants of their activity in the field of financial instruments' measurement are also considered and analyzed. The employed research methodology relies on implementing a questionnaire survey and regression analysis. Paper documents the association between the developed activity and the valuers' level of professional training when considering the national market of valuation services in the field of financial instruments.
引用
收藏
页码:67 / 73
页数:7
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