The Accounting Option: Fair Or Favourable Image?

Carata? Maria Alina (), Spãtariu Elena Cerasela () and Margaritti Doina ()
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Carata? Maria Alina: Bucharest University of Economic Studies
Spãtariu Elena Cerasela: Ovidius University of Constanta
Margaritti Doina: ”Ovidius” University, Faculty of Pharmacy, Constanta, Romania

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 692-696

Abstract: Choosing the right accounting policy gets challenging when one has to present the fair image of the firm. The choice between a certain accounting policy or another leads to different results. As there are various options in selecting accounting policies, based on business' objectives, the existence of a strong corporate governance system implemented in the firm can reduce the fraud risk for the financial statements.

Keywords: accounting policies; accounting principles; fair image; financial statements (search for similar items in EconPapers)
JEL-codes: G34 M4 M41 M48 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xv:y:2015:i:1:p:692-696

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