Carp, Mihai; Toma, Constantin - In: Journal of accounting & management information systems … 17 (2018) 1, pp. 46-68
with a number of control factors such as the Romanian Accounting Standards (RAS), the International Financial Reporting … Standards (IFRS), the degree of indebtedness or the entities’ field of activity. Quantitative analysis performed through … the accounting income compared to the recognition of economic gains. The presence of disjunctive factors in the analysis …