The study aims to analyse the accounting policies chosen by Romanian listed companies during the mandatory transition … to IFRS in their individual accounts (starting with 2012). Following particularly Kvaal and Nobes (2010), we propose the … general hypothesis of a continuation of the main accounting policies already in use in the Romanian national accounting, to …

of assets (group accounting), using a value relevance approach. We apply the model of Ohlson (1995) for the period 2003 … valuation coefficient than those of firms without such transactions. The Greek accounting standards provide limited recognition … to the IAS / IFRS, which are using fair value for the recognition of financial instruments and internally generated …

Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of … financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting … Standards (IFRSs) still permit choices in accounting treatment of similar transactions and events. This paper examines the …

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 …

use creative accounting techniques. The research is based on the administration of a questionnaire to Romanian managers … change an accounting policy that brings major benefits to the firm’s image and also there is an aversion towards risk among … managers in Bihor, yet it is doubled by their tendency towards accounting manipulation. The projective techniques chosen have …

influence of bank borrowing on their book-tax conformity and accounting practices. In order to verify the importance of the link … separated records in line with tax rules reflecting the impact of tax law on the accounting practices. Besides the book …-borrowers. Moreover, the findings indicate that monitoring by lenders force SMEs to adopt more advanced accounting practices by adhering …