The value of discretionary accruals computed using both national and international standards
Year of publication: |
2015
|
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Authors: | Dobre, Florin ; Brad, Laura ; Ciobanu, Radu |
Published in: |
Journal of accounting & management information systems : JAMIS. - Bucharest : [Verlag nicht ermittelbar], ISSN 1843-8105, ZDB-ID 2580712-2. - Vol. 14.2015, 1, p. 153-169
|
Subject: | discretionary accruals | IFRS | transition period | Romania | Rumänien | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Bilanzpolitik | Accounting policy |
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