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Disclosure of Related Party Transactions and Information Regarding Transfer Pricing By the Companies Listed On Bucharest Stock Exchange
Feleagă, Liliana; Neacşu, Ioana - In: Journal of Accounting and Management Information … 15 (2016) 4, pp. 785-809
Related party transactions and transfer prices have begun to be considered a powerful instrument of financial frauds as a result of the recent financial scandals. Transactions with related parties situated in tax havens are one of the principal elements which contribute to the faltering...
Persistent link: https://www.econbiz.de/10015195904
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"Colorful" approach regarding creative accounting : an introspective study based on the association technique
Balaciu, Diana Elisabeta; Bogdan, Victoria; Feleagă, … - In: Journal of accounting & management information systems … 13 (2014) 4, pp. 643-664
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...
Persistent link: https://www.econbiz.de/10011310007
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Disclosure of related party transactions and information regarding transfer pricing by the companies listed on Bucharest Stock Exchange
Feleagă, Liliana; Neacşu, Ioana - In: Journal of accounting & management information systems … 15 (2016) 4, pp. 785-809
Related party transactions and transfer prices have begun to be considered a powerful instrument of financial frauds as a result of the recent financial scandals. Transactions with related parties situated in tax havens are one of the principal elements which contribute to the faltering...
Persistent link: https://www.econbiz.de/10011636300