Possibilities of Cosmeticizing Financial Situations through Accounting Policies and Options – Theoretical and Applicative Particularities

Monica Adriana Tegledi (), Georgiana - Janina Soare () and Magdalena Dãnescu ()
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Monica Adriana Tegledi: Valahia University Târgovi?te
Georgiana - Janina Soare: Valahia University Targoviste
Magdalena Dãnescu: Valahia University Targoviste

Acta Universitatis Danubius. OEconomica, 2023, issue 19(1), 147-180

Abstract: The purpose of the research is to make a foray into the presentation and perception of accounting policies and options possible to be adopted by an economic entity, as well as to reveal their impact on the information provided by the financial statements. In this sense, a theoretical research of the specialized literature and the accounting legislation in force was undertaken, as well as an empirical research in which the comparative analysis method was used, the aim being to demonstrate the implications of the accounting policies chosen by the company on the quality of the financial - accounting information provided by the financial statements.

Keywords: accounting policies and options; comparative analysis; alternative treatments, financial statements; recognition (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:dug:actaec:y:2023:i:1:p:147-180

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