 IMPLICATIONS OF MANAGERIAL OBJECTIVES IN THE PERTINENT ELABORATION OF ACCOUNTING INFORMATION WITHIN COMPANIES IN ROMANIASilviu Constantin Nastasia () and
Diana Elena TOMA (nastasia)
Contemporary Economy Journal, 2019, vol. 4, issue 1, 6-11 Abstract: This paper aims to examine the factors that influence the quality of the accounting information developed within the companies in Romania. In our opinion, accounting information is developed under certain circumstances, not to reflect the reality of the enterprise's financial position but to provide the desired image for shareholders or management. Accounting is thus challenged because of its ability to alter the company's true representation. The study is based on the analysis of a representative sample of companies listed on the stock exchange and operating in Romania. The analysis of the data revealed a close connection between the role of the actors involved in the production of financial statements, the perception of the existence of an institutional framework for accounting regulation and the quality of the accounting information produced. Keywords: Accounting information; Creative Accounting; Managerial Accounting (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:brc:brccej:v:4:y:2019:i:1:p:6-11 Access Statistics for this article More articles in Contemporary Economy Journal from Constantin Brancoveanu University |
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