A research on the accounting options choices within listed companies
Supp/2007 , p 414..426
Author(s):
Daniela Artemisa CALU
Cosmina PITULICE
Mădălina BRĂESCU
Keywords:
Financial statements, IFRS/IAS, accounting issue, accounting treatments, accounting policies, statistical methods
Abstract:
Listed companies must prepare and present their financial statements according to IFRS/IAS. These standards are characterized by a certain convergence trend demonstrated by the acceptance of a small number of choices for the same accounting issue. However, companies are able to choose among several accounting treatments. Our research aims to demonstrate that there are correlations between certain particularities of the group (e.g. net turnover, industry type, the number of the group’s companies) and the accounting policies it chooses. In this regard, we want to research the accounting policies published in 2005 financial statements by companies included in Fortune Global 500 top, to establish through statistical methods correlations among dependent and independent variables and to explain the option for a certain accounting treatment.
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