The Evolution of the Accounting Practices During the Recent Economic Crisis: Empirical Survey Regarding the Earnings Management

The Evolution of the Accounting Practices During the Recent Economic Crisis: Empirical Survey Regarding the Earnings Management

Financial markets rely on confidence and confidence is supported by the presumption that financial statements are accurate and reflect the economic reality. Financial scandals from 2001-2002 as well as the recent economic crisis have raised questions about the integrity of accounting information...

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Bibliographic Details
Main Authors: Cătălina Gorgan, Vasile Gorgan, Valentin Florentin Dumitru, Ileana Cosmina Pitulice
Format: Article
Language:English
Published: Editura ASE 2012-06-01
Series:Amfiteatru Economic
Subjects:
discretionary accruals
earnings management
accounting information quality
international financial reporting standards (IFRS)
economic crisis
Online Access:http://www.amfiteatrueconomic.ro/ArticolEN.aspx?CodArticol=1145
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