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The Quality Of Accounting Data – An Absolute Requirement

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  • Cozma Ighian Diana

    () (Universitatea de Nord Baia Mare, Facultatea de Stiinte)

Abstract

The large variety of uses that accounting products take, as well as their wide range of informational needs require that certain criteria be established, with regards to the quality of accounting data, and these criteria must be fully met. The concept of

Suggested Citation

  • Cozma Ighian Diana, 2009. "The Quality Of Accounting Data – An Absolute Requirement," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 855-859, May.
  • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:855-859
    as

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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/145.pdf
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    References listed on IDEAS

    as
    1. Nikolaus Hautsch & Julia Schaumburg & Melanie Schienle, 2015. "Financial Network Systemic Risk Contributions," Review of Finance, European Finance Association, pages 685-738.
    2. Koenker, Roger W & Bassett, Gilbert, Jr, 1978. "Regression Quantiles," Econometrica, Econometric Society, vol. 46(1), pages 33-50, January.
    3. TRENCA Ioan & PETRIA Nicolae & COROVEI Emilia, 2014. "A Macroprudential Framework For European Commercial Banking Sector. An Early Warning System With Logit Approach," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 66(2), pages 100-114.
    4. Emidio Cocozza & Paolo Piselli, 2011. "Testing for East-West contagion in the European banking sector during the financial crisis," Temi di discussione (Economic working papers) 790, Bank of Italy, Economic Research and International Relations Area.
    5. Reint Gropp & Marco Lo Duca & Jukka Vesala, 2009. "Cross-Border Bank Contagion in Europe," International Journal of Central Banking, International Journal of Central Banking, vol. 5(1), pages 97-139, March.
    6. Granger, C W J, 1969. "Investigating Causal Relations by Econometric Models and Cross-Spectral Methods," Econometrica, Econometric Society, vol. 37(3), pages 424-438, July.
    7. Viral Acharya & Robert Engle & Matthew Richardson, 2012. "Capital Shortfall: A New Approach to Ranking and Regulating Systemic Risks," American Economic Review, American Economic Association, pages 59-64.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    qualitative characteristics; financial statements; IASB; FASB;

    JEL classification:

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

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