While the importance of agriculture to the global economy seems to be generally acknowledged, financial reporting in the agricultural sector still generates intense debates. Our paper contributes to the debate on fair value measurement of biological assets by focusing on the proposed amendments...

The purpose of this paper is to explore the effect of the use of fair value on analysts’ forecasts accuracy for companies listed on Bucharest Stock Exchange (BSE). As the ongoing debates in the international accounting literature tend to favor fare value against the historical cost and...

The current context of market based economy has highlighted the great importance of intangible assets because innovation is considered to be the major factor for economic growth. Whether they are labeled as intangible assets, invisible assets, knowledge capital, core competences, etc., these...

This paper examines the satisfaction of the users of Activity-Based Costing (ABC) of Moroccan companies. Relying on the Importance Performance Analysis (IPA) tool, we attempt to analyze the importance and the performance that ABC uses to identify strengths and weaknesses; and therefore, develop...

The research aims to make an introspection of the irrational behavior of the managers who, being under the pressure of sending as favorable as possible signals to different categories of users regarding the enterprise they manage, are tempted to use creative accounting techniques. The research...

The financial distress risk concept has been referred as follow: negative net assets, insolvency, bond default, overdraft, unpaid dividends for the preferred stocks, bankruptcy etc. From all the stakeholders, investors are interested in the financial position and performance of a company and its...

The purpose of this paper is to predict the association between the effect of start-up cost and audit opinion shopping on the pricing strategies of medium-sized audit firms. Using a sample of 753 local –office-year observations between 2006 and 2011, we find evidence of a positive association...

This article offers an image of the consequences that have arisen in the accounting practice in Romania, as a result of frequent changes in Romanian accounting in the recent years. In order to achieve this objective, it was conducted a positive type research by applying a survey among the...