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The Influence Of Global Financial Crisis On The Accounting Policies

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  • Marcus Cristina-Maria

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.

Suggested Citation

  • Marcus Cristina-Maria, 2010. "The Influence Of Global Financial Crisis On The Accounting Policies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 528-533, July.
    • Handle: RePEc:ora:journl:v:1:y:2010:i:1:p:528-533
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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n1/082.pdf
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    References listed on IDEAS

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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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    More about this item

    Keywords

    Accounting policies; economic-financial crisis; financial statements; management decisions;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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