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The Accounting Option: Fair Or Favourable Image?

Author

Listed:
  • Carata? Maria Alina

    () (Bucharest University of Economic Studies)

  • Spãtariu Elena Cerasela

    () (Ovidius University of Constanta)

  • Margaritti Doina

    () (”Ovidius” University, Faculty of Pharmacy, Constanta, Romania)

Abstract

Choosing the right accounting policy gets challenging when one has to present the fair image of the firm. The choice between a certain accounting policy or another leads to different results. As there are various options in selecting accounting policies, based on business' objectives, the existence of a strong corporate governance system implemented in the firm can reduce the fraud risk for the financial statements.

Suggested Citation

  • Carata? Maria Alina & Spãtariu Elena Cerasela & Margaritti Doina, 2015. "The Accounting Option: Fair Or Favourable Image?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 692-696, May.
  • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:692-696
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    More about this item

    Keywords

    accounting policies; accounting principles; fair image; financial statements;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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