Accounting practitioners perception over the impact of IFRS implementation on the performance of entities in the construction sector from the western region of Romania

Abstract

Through this paper, we want to identify the correlations between the benefits and costs of adopting IFRS standards in construction entities in the Western Region of Romania and their performance, using the Pearson correlation coefficient, which measures and describes the direction, degree and form of the association between two variables, thus obtaining high, reasonable, weak and very weak links between the benefits / costs and the performance of the entity.

Keywords

• ifrs
• benefits
• costs
• correlations
• pearson
• m41 – accounting