EQUALIZATION OF RESULTS ACCOUNTING POLICIES

Florentina Moisescu (), Mihaela ONICA Ibinceanu (), Paula-Viorica Niculita and Luminita Sufletel
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Florentina Moisescu: Dunarea de Jos University of Galati, Romania
Mihaela ONICA Ibinceanu: Dunarea de Jos University of Galati, Romania
Paula-Viorica Niculita: Dunarea de Jos University of Galati, Romania
Luminita Sufletel: Dunarea de Jos University of Galati, Romania

Risk in Contemporary Economy, 2014, 285-290

Abstract: The purpose of this paper is to demonstrate the effect that different accounting policies have on the outcome of an enterprise, this effect being represented either earnings growth or diminishing it. Deprecation policy, the policy related to inventory, policy provisions and related policy borrowing costs are some of the many other possibilities which affect the content of financial statements. Because national and international accounting standards give businesses the flexibility to choose between different policies, managers take advantage of existing loopholes and draw on creative accounting , so that it answers to the needs of the management team.

Keywords: accounting policies; result simulation; creativity (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fserec:y:2014:p:285-290

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