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The Accounting Option: Fair Or Favourable Image?


  • Carata? Maria Alina

    () (Bucharest University of Economic Studies)

  • Spãtariu Elena Cerasela

    () (Ovidius University of Constanta)

  • Margaritti Doina

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


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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    References listed on IDEAS

    1. Matthieu Bussière & Jarko Fidrmuc & Bernd Schnatz, 2005. "Trade Integration of Central and Eastern European Countries: Lessons from a Gravity Model," Working Papers 105, Oesterreichische Nationalbank (Austrian Central Bank).
    2. Stéphane Dées & Nico Zorell, 2012. "Business Cycle Synchronisation: Disentangling Trade and Financial Linkages," Open Economies Review, Springer, vol. 23(4), pages 623-643, September.
    3. Christian Schitter & Maria Silgoner & Katharina Steiner & Julia Wörz, 2012. "Fishing in the same pool: Export strengths and competitiveness of China and CESEE at the EU-15 Market," FIW Working Paper series 096, FIW.
    4. Chudik, Alexander & Straub, Roland, 2010. "Size, openness, and macroeconomic interdependence," Working Paper Series 1172, European Central Bank.
    5. Konstantins Benkovskis & Ramune Rimgailaite, 2011. "The quality and variety of exports from the new EU member states," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 19(4), pages 723-747, October.
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    More about this item


    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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