The evolution of the accounting practices during the recent economic crisis : empirical survey regarding the earnings management
Cătălina Gorgan; Vasile Gorgan; Valentin Florentin Dumitru and Ileana Cosmina Pitulice
| Year of publication: |
2012
|
|---|---|
| Authors: | Gorgan, Cătălina ; Gorgan, Vasile ; Dumitru, Valentin Florentin ; Pitulice, Ileana Cosmina |
| Published in: |
Amfiteatru economic : an economic and business research periodical. - Bucureşti : Ed. ASE, ISSN 1582-9146, ZDB-ID 2566390-2. - Vol. 14.2012, 32, p. 548-560
|
| Subject: | discretionary accruals | earnings management | accounting information quality | international financial reporting standards (IFRS) | economic crisis | Bilanzpolitik | Accounting policy | IFRS | Rechnungswesen | Accounting | Wirtschaftskrise | Economic crisis | Rückstellung | Accrual | Informationswert | Information value |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010242389