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FAIR VALUE EMPIRICAL STUDIES: AN OVERVIEW ON ACCONTING RESEARCH LITERATURE
Bonaci, Carmen Giorgiana; Tudor, Adriana Tiron - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 1-1
of accounting research literature empiricallyapproaching fair value measurement. Therefore, our analysis imposes the use … empirical studies on fair value by closelyanalyzing their research design, the employed research methodology and the obtained … accounting research literature that analyze fair value accountingthrough an empirical approach. Discussing the relevance and …
Persistent link: https://www.econbiz.de/10009395357
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MOST RECENT FINDINGS IN EARNINGS MANAGEMENT AREA: INTERESTING INSIGHTS FROM TRADITIONALLY TOP 5 LEADING ACCOUNTING JOURNALS
Cuzdriorean, Dan Dacian - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 5-5
A meta-analysis was conducted over the last 5 years comprising traditionally top 5leading accounting research. The … paper overviews emerging research and identify both frameworkpapers that attracted significant attention and leading … Americanscholars focused research groups. The main goal of the paper was to offer a thoroughlyunderstanding of what literature has …
Persistent link: https://www.econbiz.de/10010838692
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STUDENTS ATTITUDES REGARDING THE ETHICS OF EARNINGS MANAGEMENT ACTIVITIES: AN EMPIRICAL INVESTIGATION
Cuzdriorean, Dan Dacian - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 6-6
less likely to accept it.The paper concludes with a discussion of the implications and suggestions for future research. …
Persistent link: https://www.econbiz.de/10010838694
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SMOOTHING BEHAVIOR OF FIRMS IN TIMES OF CRISIS: EMPIRICAL EVIDENCE FROM THE SPANISH ECONOMIC ENVIRONMENT
Vladu, Alina Beattrice - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 13-13
The main goal of this particular research was to assess whether the listed companiesin Spain behave differently in bad …, implicationsand scope for future research are discussed. …
Persistent link: https://www.econbiz.de/10010838703
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THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION INSIGHT THE EUROPEAN UNION: THE INFLUENCE OF THE INTERNATIONAL ACCOUNTING REGULATION
Cuzdriorean, Dan Dacian; Matis, Dumitru - In: Annales Universitatis Apulensis Series Oeconomica 1 (2012) 14, pp. 2-2
In this paper it is realized an overview of the impact of IFRS over Europeanaccounting environment in terms of tax-accounting link. Based on previous studies conductedregarding the relationship between accounting and taxation to individual financialstatements, it is developed a theoretical...
Persistent link: https://www.econbiz.de/10010838705
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SMALL BUSINESS DEVELOPMENT DURING THE CRISIS
Briciu, Sorin; Groza, Constantin; Putan, Alina - In: Annales Universitatis Apulensis Series Oeconomica 2 (2012) 14, pp. 2-2
In a modern economy SMEs have to function beside the large enterprises in anefficient way. Both large enterprises and small enterprises have a role and weighted well defined onthe market, in the light of the priorities on which the economy and social structure requires. In theperiod of crisis,...
Persistent link: https://www.econbiz.de/10010838709
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HARMONIZATION OF GOODWILL REPORTING PRACTICE IN THE CONSOLIDATED FINANCIAL STATEMENTS OF ROMANIAN GROUPS
Baltariu, Carmen-Alexandra; Cirstea, Andreea - In: Annales Universitatis Apulensis Series Oeconomica 2 (2012) 14, pp. 1-1
The purpose of this paper is to analyze the current state of consolidated reporting practiceharmonization concerning the extant methods for evaluating and reporting goodwill in the consolidatedfinancial statements of Romanian groups. In order to attain our purpose we selected financial and...
Persistent link: https://www.econbiz.de/10010838728
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FAIR VALUE MEASUREMENT DISCLOSURES: PARTICULARITIES IN THE CONTEXT OF LISTED COMPANIES AND EUROPEAN FUNDING
Matis, Dumitru; Damian, Maria Ionela; Bonaci, Carmen … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 3-3
studies in research literature, calculating for eachcompany included in the study a disclosure score called disclosure index …
Persistent link: https://www.econbiz.de/10010838749
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RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION IN ROMANIA: A BEHAVIORAL ANALYSIS
Pop, Ioan; Fekete, Szilveszter; Cuzdriorean, Dan Dacian - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 7-7
Accounting-taxation relationship is an always challenging topic. It seems, thisrelationship has moved from standards to practice and from practice to perception. Is taxationinfluencing accounting?In this paper we studied this issue from a behavioral approach: we asked indiviuals pertaining totwo...
Persistent link: https://www.econbiz.de/10010838780
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MACHIAVELLIANISM AND SHORT-TERM EARNINGS MANAGEMENT PRACTICES
Vladu, Alina Beattrice; Barcelona - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 12-12
ethical judgmentsthan ‘low Mach‘ counterparts. Implications for future research are discussed. …
Persistent link: https://www.econbiz.de/10010732664