The purpose of this paper is to investigate the use of accounting information by Romanian financial analysts with a focus on the models used and the factors affecting their forecasts accuracy. We hypothesize that on the emergent market of Romania, analysts rely more on simple valuation models...

This paper aims a comparative analysis between IFRS for SMEs and Romanian national accounting regulations concerning measurement of formal convergence level of definitions, treatment and policies of Property, Plant and Equipment (PPE) and highlighting main national fiscal rules related. With the...

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...

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...

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...

The aim of this study is to examine the factors affecting Malaysian male and female students’ intention to enroll in accounting programs. The study is based on the Theory of Reasoned Action as a theoretical framework. Based on Theory of Reasoned Action model, the factors that may affect...