STUDY REGARDING THE INFLUENCE OF ROMANIAN ACCOUNTING REGULATIONS ON CREATIVE ACCOUNTING TECHNIQUES

The main objective of this paper is the analysis of Romanian accounting regulations and the identification of the impact they have on creative accounting techniques. Also, we shall investigate the influence some of these creative accounting techniques have on the true and fair value. Basically, we d...

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Bibliographic Details
Main Authors: GROSANU ADRIAN, RACHISAN PAULA RAMONA, BERINDE SORIN ROMULUS
Format: Article
Language:deu
Published: University of Oradea 2011-12-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://anale.steconomiceuoradea.ro/volume/2011/n2/073.pdf