IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00459414.html
   My bibliography  Save this paper

Recherche Sur Les Options Comptables Des Societes Cotees1

Author

Listed:
  • Daniela Artemisa Calu

    (CSCIG - Centre de recherche en comptabilité et informatique de gestion - Académie des études Economiques de Bucarest)

  • Cosmina Ileana Pitulice

    (CSCIG - Centre de recherche en comptabilité et informatique de gestion - Académie des études Economiques de Bucarest)

  • Madalina Dumitru

    (CSCIG - Centre de recherche en comptabilité et informatique de gestion - Académie des études Economiques de Bucarest)

  • Viorel Avram

    (CSCIG - Centre de recherche en comptabilité et informatique de gestion - Académie des études Economiques de Bucarest)

  • Aurelia Stefanescu

    (CSCIG - Centre de recherche en comptabilité et informatique de gestion - Académie des études Economiques de Bucarest)

  • Andreea Ponoraca

    (CSCIG - Centre de recherche en comptabilité et informatique de gestion - Académie des études Economiques de Bucarest)

Abstract

The listed companies have to prepare and present their financial statements according to the IFRS / IAS standards. These standards are characterized by a certain tendency for the convergence, shown by the acceptance of a small number of options for the same accounting issue. However, the companies have the opportunity to choose among more than on accounting treatments. Our research aims to show that there are correlations between certain characteristics of a group (for instance, type of industry, preparation of the reports) and the adopted accounting policies. For this matter, we wanted to study the accounting policies published in 2007 in the financial statements by the companies included in Fortune Global 500, in order to establish, using statistical methods, the relationships between dependent and independent variables, and to explain the option for a certain accounting treatment.

Suggested Citation

  • Daniela Artemisa Calu & Cosmina Ileana Pitulice & Madalina Dumitru & Viorel Avram & Aurelia Stefanescu & Andreea Ponoraca, 2009. "Recherche Sur Les Options Comptables Des Societes Cotees1," Post-Print halshs-00459414, HAL.
    • Handle: RePEc:hal:journl:halshs-00459414
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459414
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00459414/document
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00459414. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.