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The Influence Of Global Financial Crisis On The Accounting Policies

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  • Marcus Cristina-Maria

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    Abstract

    Accounting practices are deeply implicated in the current financial crisis and in proposals for recapitalizing financial institutions and restoring stability to the global financial system. Noting that very little research has been done on the accounting policies implications of such crises, particular consideration is given to exploring the significance of and potential for research on this topic. This article discusses the changes that occur in the accounting policies starting with 2007 when the economic catastrophe begins. The empirical results suggest that companies introduced new components on their accounting policies with the emergence of financial crisis and there isn’t a trend of changes in accounting policies depending on the activity of a company.

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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n1/082.pdf
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    Bibliographic Info

    Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

    Volume (Year): 1 (2010)
    Issue (Month): 1 (July)
    Pages: 528-533

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    Handle: RePEc:ora:journl:v:1:y:2010:i:1:p:528-533

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    Related research

    Keywords: Accounting policies; economic-financial crisis; financial statements; management decisions;

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    1. Anthony Hopwood, 2008. "Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough," European Accounting Review, Taylor & Francis Journals, vol. 17(1), pages 87-96.
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